9911796707
TMI Blog2000 (11) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... noj S. Sanklecha, ld. Advocate along with Shri S.P. Majumder, Advocate for the respondents. 3. Briefly stated the facts of the case are that the appellants during the period May 1994 to November 1995 filed various declarations with their jurisdictional Central Excise officers for availing Modvat credit in respect of capital goods. Such declarations were considered by the Asstt. Commissioner who allowed the benefit of Modvat credit in respect of some capital goods and rejected in respect of other. The said orders of the Asstt. Commissioner were challenged by the appellant before the Commissioner (Appeals). During the pendency of the appeal the appellant by way of writing to their range superintendent, informed him that their appeal is pend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, even though the Asstt. Commissioner has held the goods not to be capital goods. The said show cause notice culminated into the impugned order passed by the Asstt. Commissioner confirming demand of duty against them by denying them the benefit of Modvat credit and imposing personal penalty of Rs. 25 lakhs upon the appellants. On appeal the above order of the Asstt. Commissioner was set aside by the Commissioner (Appeals). Hence the present appeal. 5. It is seen that the dispute about the eligibility of the various capital goods to the Modvat credit has since been settled by the Tribunal s decision given vide Order No. A-85/Cal/2000, dated 28-1-2000 when the appeal filed by Commissioner of Central Excise, Patna was disposed of. The Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent have since been condoned by the Asstt. Commissioner himself no merits are found in the Revenue s stand that timely intimations were not given to the range superintendent. 6. As regards maintenance of a separate RG-23C account, the appellants have explained that inasmuch as there was dispute as regards the eligibility of Modvat credit in number of capital goods, they were entering the capital goods so received by them in a separate register so as to avoid any future inconvenience, in case their appeals filed before the higher appellate authorities succeed. They have explained that the entries in regular registers were made only after receipt of favourable orders from the appellate authority and the credits were utilised only thereafte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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