9911796707
TMI Blog2000 (5) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal has been filed against the order of Commissioner (Appeals) wherein the Commissioner (Appeals) has confirmed the reversal of Modvat credit of Rs. 3,80,513/- and also penalty of Rs. 1.5 lac imposed under Rule 173Q(i)(bb) in contravention of Rules 57A, 57C and 57G. 2. Heard the learned Advocate Shri A.K. Biswas and the Departmental Representative Shri J.M. Kennedy. Shri Biswas submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate issued by Govt. of West Bengal, Director of Cottage of Small Scale Industries there being a prima facie case in favour of the appellants the insistent on the entire pre-deposit as per this order need not be insisted and appeal be taken up on merits. 3. Shri J.M. Kennedy, learned JDR insisted that the appeal should be dismissed for non-compliance and submitted that the Government rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have given out a complete working of the amount of Rs. 3,80,513/- and the details as how the same has been arrived at. I find that as pointed out by the learned Advocate, the quantum of Rs. 2,99,740/- reversed by him as per his calculation, is not sufficient and adequate to cover ineligible credits, therefore, the reversal is required to be referred to the satisfaction of the jurisdictional Asstt. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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