9911796707
TMI Blog1991 (10) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal by The General Industrial Society Ltd. is directed against the order dated 17-8-1990 passed by the Additional Collector of Central Excise, Calcutta-II Collectorate demanding a sum of Rs. 1,76,328.53 from them on account of modvat credit, which he held they had irregularly availed of. He had, in addition, imposed a penalty of Rs. 10,000/- on them. 2. The appeal was posted for hearing on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the Stay Petition. 4. We have considered the submissions made in the matter. We have perused the appeal petition. We had already held in Collector of Central Excise v. Hindustan Development Corporation - 1990 (47) E.L.T. 376 that oxygen and acetylene used in the manufacturing process would be eligible for modvat benefit. A third input, in the present appeal is arc welding electrode. It ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit for these gases used for cutting runners and risers and for welding purposes should be permitted. The order has been passed in obvious ignorance of clear findings by the Tribunal in reported cases and more seriously in disregard of the Collectorate s own Trade Notice. The order had also been passed without granting personal hearing. It has been contended by the appellants that they had g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement. There is no finding in the order on this contention. 7. Thus the appeal succeeds on all counts. We allow it accordingly and set aside the impugned order which is everything a proper order should not be, non-speaking and passed ex parte on the one hand and totally unsustainable on merits being inconsistent with the department s own stand in the matter which by a strange coincidence had bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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