9911796707
TMI Blog2000 (1) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... These two applications for stay have been filed seeking the indulgence of the Tribunal for waiving the pre-deposit of a sum of Rs. 36,316.96 and Rs. 13,944/-. in these matters the Range Supdt. issued a letter on 26-5-1995 calling upon the appellant assessee to reverse immediately the Modvat credit on the strength of invoices received by them. No Show Cause Notice has been given. Against the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the department. 3. Since the matters lie in a narrow compass, the appeals themselves have been taken up for disposal after waiving the pre-deposit. 4. Shri Sahasrabudhe contended that the appellate order suffers from legal infirmity inasmuch as the authority having held that the communication sent by the Superintendent was not an appealable order ought to have prevented the Superintenden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellate Commissioner has held that the Supdt. was not competent to allow or disallow Modvat credit how could the Supdt. issue a letter in 1999 demanding the amount. The letter issued on 4-2-1999 is a wrong step taken by the departmental officials. 6. Shri Deepak Kumar enthusiastically replies that the assessees has got alternative course of action, viz. they should approach the Assistant Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king any coercive action to collect the duty in the form of reversal of Modvat credit as no Show Cause Notice has been issued by proper authority and no appealable order determining the rights and liabilities of the authorities has been passed by the jurisdictional adjudicating authorities in the interest of justice. With these observations these appeals are disposed of. The Stay applications also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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