2003 (10) TMI 451

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... JDR, for the Respondent. [Order]. Heard both sides. After considering the matter it is found - (a) The appellants removed certain capital goods from their factory at Dombivli on payment of duty to their other unit at Murbad. A notice was issued by the Range officers of Murbad unit alleging that the clearance effected to Murbad unit were made without reckoning 2.5% deduction as r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... clear capital goods inputs, as inputs on a reduced amount of duty as per formula of Rule 57S(2)(b), the notice should have been given to them, thereafter the duty debits at Dombivli should have been corrected and a certificate issued by Range officer of Dombivli and only then the Murbad unit could be asked to adjust the amounts of credit taken by them. (d) The present order that attempts .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X