9911796707
TMI Blog1995 (4) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants' writ appeals in part by a common order directed the appellants to "file appeals' within 30 days from 14-12-1994 complying with all the requirements of law" and further directed that if appeals are filed the CEGAT shall decide the appeals without going into the question of limitation. All contentions of the party were left open and the High Court Division Bench also further directed the Tribunal "to decide the appeals within a period of three months from the date of filing of the appeals." The appeals were filed on 16-1-1995 and as directed by the Division Bench of Madras High Court, the appeals were listed for hearing on 29-3-1995 and after few adjournments the appeals were taken up finally for disposal today. 3. Ms. Hema, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otwithstanding anything contained in Rule 57F, the Assistant Collector of Central Excise may allow credit of the duty paid on inputs received by a manufacturer before filing a declaration under Rule 57G if he is satisfied that such inputs are lying in stock or are received in the factory on or after 1-3-1986. The learned Counsel submitted that the inputs in the present case were lying in stock in the factory of the appellants on or after 1-3-1986 and the main ground on which the authorities directed reversal of the MODVAT credit was that the appellants took credit before getting the permission of the learned Asstt. Collector of Central Excise. The learned Counsel submitted that through the transitional provisions a liberal view was taken an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present case, the appellants took credit even though they filed a declaration, without obtaining the permission of the Asstt. Collector. The learned DR further submitted that the assessments were of provisional in nature and therefore bar of limitation will not be applicable. The learned DR urged that the further question that would require consideration would be as to whether the inputs have already suffered duty. At this stage, Ms. Hema, the learned Counsel, intervened to clarify that the inputs had suffered duty and were purchased from the dealers in the market who had imported under valid documents and it is certainly open to the department to verify as to whether the goods had suffered duty at the hands of the appellants' suppliers a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature of an exception to the statutory requirements under Rule 57A read with Rule 57G of the Central Excise Rules, 1944. Keeping all these factors in mind having regard to the facts and circumstances of the case and also the fact that the inputs were lying in stock of the appellants in regard to which declaration has been filed and the inputs were received on or before 1-3-1986 coming within the purview of Rule 57H dealing with the transitional provisions, we are inclined to think that the impugned order directing reversal of the MODVAT credit mainly on the ground that the appellants had taken the credit without obtaining the permission of the Asstt. Collector is not sustainable in law or on facts. In this view of the matter, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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