9911796707
TMI Blog1994 (9) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by Central Government on 2-11-1987 but they came to know about this only in January, 1988 and in fact the Trade Notice in this regard, as the Show Cause Notice will show, was issued on 3-12-1987. He submitted that Show Cause Notice relies on this Trade Notice for denying the deemed modvat credit facility already taken by them during November and December. He submitted that the exact effective date of notification would be only the date notification is made known by the Govt. He submitted that in such cases, the facility should have been allowed upto the date they came to know of withdrawal of this facility through order dated 2-11-1987 which was issued only in January, 1988 and in fact the officers/department were made aware of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be said to be based on Trade Notice but the same was based on detailed reasons. The case of Surendra Sehgal and Saraswati Offset Printers and Another v. Union of India (supra) was concerned with interpreting exemption notification and it was in that context that Hon'ble Court held that reliance placed on Trade Notice is of no avail for the purpose of construing the notification for deciding the validity of relevant order. In case of Poona Bottling Co. v. UOI (supra) the appellant submitted that there was no direction of the Government and the Government simply asked them to examine the issue in terms of Ministry of Law and Justice and Company Affairs advice. It was in this context that the Court held that the advice directions given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontention of the Ld. Advocate that they should be allowed benefit of deemed modvat credit upto the date when they actually came to know about the order. The case laws cited by the Ld. Advocate are clearly distinguishable as in the present case both original authority as well as Collector (Appeals) have referred to withdrawal of deemed credit provision with effect from 2-11-1987 and have not based the reasons on Trade Notice. Since the impugned order itself did not rely on Trade Notice as an authority for confirming the demand, mere mention of Trade Notice in the Show Cause Notice after giving full reasons in the impugned order of Collector (Appeals) about denial of modvat credit without documents by virtue of proviso to Rule 57G(2) would no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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