9911796707
TMI Blog2001 (12) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent that the reversal of the credit and payment of duty made under PLA, as effected, was not correct and requested the department to treat these debit entries made under RG 23A and PLA to be cancelled and the balance to be corrected by reversal of the debit entries. The authorities presumed that the appellants had already did so, and was not correct. The Commissioner found as follows :- The appellants during the hearing informed that though they had written a letter on 8th May, 1993 for cancelling the entry and for treating the balance enhanced by the cancellation of the amount already debited, the same was not effected to and therefore, the confirmation of the show cause notice was bad. The perusal of the letter indicated that the cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... action required for corrections to be made in the accounts books, i.e. with the sanction and in the presence of Central Excise Officers. The appellant herein have no doubt approached Range officers to get the entries corrected which they felt were not correct. (b) The appellants have submitted before me that no action was taken on this request made by them to correct the RG 23A and PLA a/c. books. A notice was issued, which was settled, as the High Court in a petition is filed in the Bombay High Court, wherein it was allowed to be withdrawn when the statement was made on behalf of the department that on verification of the accounts it was found that no debit entry was cancelled. (c) I find that the debit entries in the RG 23A and PLA ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be examined. 3. In view of my findings, I would therefore consider this denial of credit in this case by the lower appellate authority to be caused by mis-directing the procedure established by law and they should examine whether the credit on the inputs was eligible or not. I would therefore, set aside the impugned order and remand the matter back to the Jurisdictional Range Superintendent to sanction the reversal or and correction of the entries required to be made in the RG 23A and PLA by the appellant, if he is satisfied with the use of the inputs and finds them to be eligible inputs used in the manufacture of the final product may permit the correction of entries with consequential benefits if any. Appeal allowed in above terms. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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