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2000 (4) TMI 276

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..... r of a value based advance licence under Notification No. 203/92-Cus., dated 19-5-1992. One of the condition of the notification was that no inputs stage credit is obtianed under Rule 56A or 57A of the Central Excise Rules 1944. However in violation of the stated condition, the appellants availed the credit on inputs used in the production of finished goods exported subsequently. They, however, th .....

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..... - was found admissible to them. The claim of the party was rejected by the Assistant Commissioner of Central Excise, Ludhiana vide his order dated 17-9-1998 as being time-barred under Section 11B of the Central Excise Act, 1944. Their appeal to the Commissioner (Appeals), Chandigarh also stood rejected vide the Appellate Order dated 11-6-1999. 2. The party in their present appeal have challenged .....

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..... /- paid by them in excess of the required amount. 3. I have heard Sh. R.S. Saini, Consultant for the appellants and Sh. Y.R.Kilania, JDR, for the respondents. It is observed that the appellants had reversed the credit/paid the amount as per the following particulars :- Sl. No. Account Date Amount (Rs.) 1. RG 23A Part II 29-3-1995 34,07 .....

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