9911796707
TMI Blog1994 (2) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : S.K. Bhatnagar, Vice President]. This is an appeal against the order of the Collector (Appeals), Chandigarh, dated 19-7-1993. 2. Ld. Counsel stated that appellants were engaged in manufacture of Detergent Intermediate Product and Wheel Detergent Powder. 3. Ld. Counsel further stated that in this case undisputably both inputs and outputs had been declared and are covered by Modv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these circumstances, the interest of Department was not affected in any manner; As duty liability has been duly discharged no further amount could be demanded from them except in so far as the sum of Rs. 6410.25 is concerned which they have already deposited. 6. It was also his submission that their case is clearly covered by the ratio of Tribunal s order in the case of Rama Cables and Wires Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly from the same account in which they had taken the credit. 9. We have considered the above submissions. We observe that Ld. Jt. CDR is correct in pointing out that in the normal course if the appellants desired to clear the inputs (namely Detergent Intermediate) as such in terms of Rule 57F(1)(2), they should have done so after making necessary entry in the proper account i.e. the account of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rwise due, should not be denied as held by us in a series of cases. In view of the above circumstances, the order is upheld in respect of Rs. 6410.25 but since its payment has already been reported and not contested, no further orders are called for in this respect. In respect of the rest of the amount, since the Department has not been able to establish that any such sum would be due after necess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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