1997 (3) TMI 290

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..... ppellants/Applicants are an Undertaking of the Punjab State Electricity Board, engaged in the manufacture of coils of Copper/Aluminium which are captively used in the repair of transformers in various installations. Modvat credit had been taken in respect of duty paid on the material consisting of Copper Coils and Aluminium Coils. The Department had earlier treated such activity as resulting in th .....

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..... carried in appeal to the Collector (Appeals) by the appellants resulting in the setting aside of the order of the Additional Collector. The Department challenged the Order-in-Appeal passed by the Collector (Appeals) on the ground that the latter authority had no jurisdiction to hear an appeal against the order passed by the Additional Collector as such jurisdiction lay with the Tribunal. This grou .....

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..... e RG 23 Part II account as directed by the Additional Collector in the impugned order has been sought. On a question from the Bench, the learned Counsel for the applicants stated that though the order under challenge only directed the reversal of the Modvat credit, the Departmental Authorities are insisting on equivalent amount being paid in cash as the applicants had closed the RG 23 account long .....

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