9911796707
TMI Blog2002 (2) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... en up for disposal with consent. 2. Notice issued to the respondent to this appeal proposed to impose a penalty on it under sub-clause (bbb) of Clause (1) of Rule 17Q on the ground that it had intentionally paid duty in excess of that payable on five consignments of plastic parts manufactured and cleared by it between 20-7-98 and 17-8-98. The notice observed that the reduction in duty from the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustification for the claim in the appeal in order that the provisions of Rule 57E will not apply to the facts of the present case. Where an assessee has paid duty in excess of that payable and does not seek refund of that duty paid in excess. It is debatable whether the provisions of Rule 57E will apply so as to limit the Modvat credit to the duty correctly payable. However, I find myself unable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... result of which the manufacturer would feel that he was benefited by the other person taking credit to an extent that he was ready to sacrifice his own money, it would be unacceptable to say that the duty was paid in excess to facilitate to taking of credit. No such allegation is made in the notice. It is therefore reasonable to accept the claim of the manufacturer that he paid the amount by mista ..... X X X X Extracts X X X X X X X X Extracts X X X X
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