9911796707
TMI Blog2003 (1) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (T)]. This appeal filed by CCE, Cochin seeks the setting aside of Order-in-Appeal No. 29/2000-C.E. dated 27-6-2000 of the Commissioner (Appeals), Cochin and Restoration of the Order-in-Original No. 111/97 dated 30-5-97 by the Assistant Commissioner of Central Excise, Muvattupuzha. Under the impugned order the Commissioner had set aside the duty demand of Rs. 3 Lakhs confirmed by the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to pay duty at the rate of 10%. This objection was up held in adjudication by the Assistant Commissioner and the duty demand of Rs. 3 Lakhs was confirmed. The assessee moved Commissioner (Appeal) against the adjudication order. They contended that during the relevant year 1996-97 they had not availed themselves of any Modvat credit on capital goods and that the availing of credit was during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to forgo the outstanding credit balance of Rs. 1,838/-. The impugned order-in-appeal was passed by the Commissioner on this appeal. The Commissioner noted that the provision fixing 10% duty upon availing credit on capital goods under Rule 57Q was deleted from Notification No. 1/93 under Notification No. 14/96 dated 23-7-96. Thus, the objection was applicable only for part of the financial year in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uts on capital goods and that the Commissioner was in error in interpreting the notification after overlooking the relevant words in the Notification. The appeal also submits that occasion for invoking the principle of harmonious construction did not arise in the present case, inasmuch as the question of bringing out harmony arises only when there is conflict between provisions. It is the submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was only Rs. 1,838/- in 1996-97 and the appellant was agreeable to returning this credit in view of the objection raised by the Revenue authorities. There could be no arguing that the return of that credit would have set at rest all disputes as to whether they were availing of Modvat credit on capital goods. Instead, the adjudications order demanded duty of Rs. 3 Lakhs on the exempted clearances. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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