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TMI Blog2001 (9) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... V.K. Agrawal, Member (T)]. In this appeal, preferred by Revenue, the issue involved is whether the respondents M/s. Omicron Engg. Co. is entitled for certificate under Rule 57E of the Central Excise Rules for the purpose of availing Modvat credit. Shri Ashok Kumar, learned DR, submitted that differential duty of excise was demanded from the respondents on account of change of classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditional amount of duty is recoverable from the manufacturer of inputs on account of any short levy or non-levy by reason of fraud, collusion or contravention of any provision of the Act or Rules with intent to evade payment of duty; that as in the present matter the duty was short paid on account of suppression of facts sub-rule (3) is attracted and no certificate under Rule 57E can be issued for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g classification list as required under Rule 173B since 1995. Finally he relied upon the Supreme Court decision in the case of CCE v. HMM Ltd., 1995 (76) E.L.T. 497 (S.C.). 3. We have considered the submissions of both the sides. Sub-rule (2) of Rule 57E provides that if any additional amount of duty is recovered by the manufacturer of inputs, the manufacturer of the final product is eligible to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 57E in the show cause notice under which the duty was demanded, these cannot be read subsequently for the purpose of denying the certificate under Rule 57E. The learned Advocate for the respondents has rightly relied upon the decision in the case of HMM Ltd. (supra), wherein the Apex Court has held that to attract the proviso to Section 11A(1) of the Central Excise Act it must be alleged in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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