9911796707
TMI Blog1997 (5) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the order of the Commissioner whereby he had directed them to reverse Modvat Credit amounting to Rs. 35,85,481/- taken by them under Rule 57H of Central Excise Rules, 1944. The order was passed by the Commissioner on the ground that the credit in question had been taken by them on the strength of transfer notes issued by their Bombay office which were not relatable to the duty paying documents like Bills of Entry and Gate Passes. The said order was set aside by the Tribunal under the order in respect of which the present Rectification Application has been filed by the Commissioner contending that certain crucial facts stated in his order had not been considered by the Tribunal in passing the order and such non-consideration which goes t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion that a certain crucial fact stated in the Commissioner s order had not been considered by the Tribunal while passing the subject order is not factually correct. As stated in the application, one crucial fact is the finding of the Commissioner in his order that the vouchers evidencing the payment of duty for the purpose of taking Modvat Credit. It is urged that if this factual position is appreciated there would be no need at all to undertake the laborious exercise of reconciliation as decided in the Tribunal s order. 5. By the order in question, the Tribunal had set aside the Commissioner s order and allowed the appeal of the present respondents by remand to the Commissioner for de novo decision on merits. Note was taken of the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment and there are stated to have been checked and defaced by the Excise staff. The receipt of less quantity in their Ballabgarh unit as compared to the quantity covered by the duty paying documents has been explained to be due to certain quantities out of the quantity covered mentioned therein having been sent to their other units. It is stated that no credit has been taken by their such other units. The correctness of these contentions and the question of correlation of the private transfer notes with the duty paying documents needs to be looked into. It was for this purpose that the appeal was allowed by remand to the Commissioner for de novo decision. The order does not disclose any error warranting action under Section 35C(2) of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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