9911796707
TMI Blog1990 (1) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... araraman, Member (T)]. - The appeal before us has been filed by Collector of Central Excise, Bhubaneswar against the Order-in-Appeal No. 89/BBSR/88, dated 24-8-1988 passed by the Collector of Central Excise (Appeals), Calcutta whereby he allowed the appeal preferred to him by SAIL, Rourkela Steel Plant, against the Order-in-Original dated 14-10-1987 passed by the Assistant Collector of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He set aside the order of the Assistant Collector and allowed the appeal without prejudice to the Assistant Collector s right to have the claim of the appellants (SAIL) about the payment of additional duty verified if considered necessary. 3. In the appeal before us challenging the orders of the Collector (Appeals) it has been contended that the Collector (Appeals) erred in holding that SAIL ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods. Initially, the Rule 57E covered only case where Modvat has to be adjusted downward. On account of payment of Refund from 1-3-1987 upward revision of Modvat was permissible only in the type of cases specifically covered in the amendment introduced from that date. Only from 15-4-1987 could subsequent recoveries of duty for any reason would entitle the user to increase of Modvat Credit. Such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doubt, for the payment of duty made at the time of clearance of the goods by the manufacturer there will be evidence of payment of duty by way of Gate Passes. Though Gate Passes may not be there for duty paid subsequently the respondents in this case are reported to have produced evidence of such payment of duty. Whatever duty was paid subsequently does not become anything other than duty because ..... X X X X Extracts X X X X X X X X Extracts X X X X
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