9911796707
TMI Blog1996 (8) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... case were taking deemed Modvat credit on certain inputs on the terms of and at the rate prescribed in the Ministry s Order No. B-22/5/86-TRU, dated 7-4-1986 from 1-3-1987. A show cause notice was issued to them seeking recovery/reversal of such benefit taken by [them] during the period 1-3-1987 to 30-6-1987 on the allegation that no proof of payment of duty on such inputs having been produced by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Collector had passed the order without giving an opportunity for the assessee to make their submissions. He stated that the assessee had switched over from the proforma credit scheme with effect from 1-3-1987 and the benefit of the deemed Modvat credit was immediately available from this date in terms of the Ministry s order dated 7-4-1986. He cited the Tribunal s Final Order No. A/802/96- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try, in the order another ruling was invoked. He maintained that the burden was on the assessee to show the non-duty paid nature of the goods. He further claimed that reliance was placed by the Assistant Collector on the second order of the Ministry only for the purpose of quantification of the demand and thus no miscarriage of justice had been made. 5. I have carefully considered the submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n law. The Ministry s order dated 27-10-1987 and trade notices issued persuant thereto have no coverage for the beneficiaries in an era prior to the issue of this instruction. On the second plea that the burden of the proviso to the deemed Modvat order that the burden to prove was not to be discharged by the assessee, the decision of the larger Bench is clearly applicable. In terms, it says that w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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