9911796707
TMI Blog2001 (1) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the case are that the respondent had taken Modvat credit of Rs. 1,40,010/- in their RG 23A Part II on the strength of invoices issued by Steel Authority of India Ltd. (SAIL) as unregistered dealer; that the credit so taken was disallowed by the Deputy Commissioner as per order dated 14-9-1995 on the ground that it had been taken on invalid documents; that, pursuant to the Dy. Commissioner s order, the credit was reversed by the party on 22-10-1996; that, on 27-12-1995, they had applied to the Assistant Commissioner under Rule 57H [as amended by Notification No. 64/94-C.E. (N.T.), dated 7-11-1994] for permission to avail the credit on the aforesaid invoices issued prior to 31-12-1994; that their application was allowed by the Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Ld. Consultant, Shri S.M. Ali defended the impugned order. He submitted that the department s proposal in the SCN was to disallow the credit on the ground of time-bar, but the adjudicating authority disallowed the credit on a different ground based on the Deputy Commissioner s order dated 14-9-1995. Therefore, the ld. Commissioner was right in interfering with the adjudicating authority s decision on the ground that the said decision was beyond the scope of the SCN. Ld. Consultant further argued that the Assistant Commissioner s order dated 7-7-1998 granting permission to the party to avail the credit under the amended provisions of Rule 57H, pursuant to which they had taken the credit in question, had become final in the absence of any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed in the department. Copies of the above orders are not available on record. It appears that, when the Dy. Commissioner passed the order on 14-9-1995, the relevant amended provisions of Rule 57H were already in force. If the assessee had a case that they were entitled, under the said provisions, to avail the Modvat credit on the strength of the SAIL s invoices, they would have preferred appeal to the Commissioner (Appeal) against the Dy. Commissioner s order, but they did not do so. On the other hand, they accepted the Dy. Commissioner s order and reversed the credit. The order became final and binding. The subsequent order passed by the Assistant Commissioner on 7-7-1998 was in the nature of review of the Dy. Commissioner s order. But he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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