2001 (9) TMI 901

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... espondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants were not present. However the issue being small, the appeal was taken up for disposal after hearing Shri A.K. Jain, ld. DR. 2. Short levy of Rs. 53,238.46 was adjusted against the present appellants on account of certain clearances made by them during the period 1989-90. The appellants deposited this duty by a debit in t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... any period in which the liability to pay such duty had occurred. The burden to pay duty can be discharged either by adjustment of the PLA account or by adjustment of Modvat account. In both situations the burden stands discharged. 4. We find that there is no legal basis for the impugned order. The order does not survive. The appeal is allowed, with consequential relief if any.
Case laws, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X