9911796707
TMI Blog1998 (8) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... exported under Value Based Advance Licences in violation of the conditions under Notification No. 203/92- Customs, dated 19-5-1992. On being approached by the department the appellants had on their own debited a sum of Rs. 22,139/- including for duty and interest in their RG 23A, Part II Account on various dates as against Rs. 1,18,266/-, as per the formula prescribed by Government in the CBEC Circular dated 10-1-1997. 2. The main issue is concerning the detailed verification of the exact quantum of Modvat credit which needs to be expunged on the actual basis in view of the import and exports being under the Value Based Advance Licence Scheme. Vide their letter dated 5-2-1997 the Assistant Commissioner of Central Excise, Pondicherry, who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovt. dated 26-6-1997 now that the details required have been supplied to the Assistant Commissioner of Central Excise, they need to be verified and then alone the final duty liability, if any, can be correctly and legally arrived at. In the absence of such verification on actual basis as ordered by the Govt., the order-in-original suffers from the infirmity of being vague and not based on any such prescribed actual verification and therefore, the matter needs to be remanded back to the original authority with directions to institute such verification in the Central Excise wing of the department and the reconsideration of the matter by the original authority on the basis of the reported results of such verification. 5. Ld. SDR strongly opp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants exports as contained in the certificate of the Assistant Commissioner of Central Excise referred to above were all before 31-1-1997. Therefore, we find that the said mechanism does apply in the present case. A quick perusal of the said mechanism shows that the amount of Modvat to be reversed is to be done as per the Board s formula laid down in an earlier circular dated 10th Jan., 1997. It has further been provided that where such reversal is not in conformity with the Board s formula, the same can be got determined and verified by a Cost Accountant nominated by the Chief Commissioner under Section 14A of the Central Excise Act, 1944. The procedure further provides that after such a verification, the jurisdictional Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cular of the Govt. This certificate would then be required to be considered by the Customs authorities for a correct and legal processing to be made on the duty exemptions, etc. avail- ed for exports under VABAL scheme under Customs Act. In view of the elabo- rate procedure laid down by the Govt. itself, we are firmly of the view that any short-cut methods would not achieve the ends of justice. We, therefore, feel that in this case, taking all the facts and circumstances as discussed above into consideration, the impugned order-in-original requires to be set aside and the matter remanded for de novo consideration on the following lines :- (a) The Assistant Commissioner of Central Excise, division shall now apply his mind forthwith to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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