9911796707
TMI Blog2003 (4) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... ared the same on payment of CVD (Additional Duty of Customs under Section 3 of the Customs Tariff Act, 1975) under different Bills of Entry from time to time. M/s. Berger Paints had taken Modvat credit of the CVD to the extent of 95% in terms of Notification No. 5/94-C.E. (N.T.), dated 1-3-94 as amended by Notification No. 14/98-C.E. (N.T.), dated 2-6-98 and, subsequently, removed the goods as such to the appellants after reversal of the credit. The appellants, in turn, took Modvat credit to the extent of 95% of what was reversed by M/s. Berger Paints. Subsequently, however, they took the differential 5% credit also, whereby the total credit in the appellants' hands equalled 95% of the CVD paid on the input. This action of the appellants wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Act, the additional duty of excise under Section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 and the additional duty of customs (otherwise called CVD) under Section 3 of the Customs Tariff Act, 1975. One or more of these duties originally paid on the goods by its manufacturer/importer would constitute "specified duty" for the Notification. In the instant case, M/s. Berger Paints (importers) paid CVD on the input and removed it as such under Rule 57F to the appellants after reversing the Modvat credit (which was 95% of the CVD) taken thereon. According to Counsel, the credit wholly passed on to the appellants who could take the entire credit. Ld. DR contests this argument. He argues that 95% of the speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :
"It is also observed that all the three Notifications 5/94-C.E. (N.T.) as amended by Notification No. 14/98-C.E. (N.T.), dated 2-6-98 and 21/98 have already discussed by the Deputy Commissioner while adjudicated the case and need not be discussed again".
The fact is that there was no such "discussion" in the order-in-original. Even if there was any, it was still imperative for the Commissioner (Appeals) to go into the merits of the matter.
4. In the result, I set aside the impugned order and allow this appeal by way of remand. The lower appellate authority is directed to pass a fresh speaking order in the case after duly considering the submissions made by the party with reference to the notifications. X X X X Extracts X X X X X X X X Extracts X X X X
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