9911796707
TMI Blog2003 (9) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... posed to recover the amount as payable under sub-rule (2) of Rule 57CC which arose as a result of the appellant having utilised inputs of which credit under 57A was taken in the manufacture of exempted final product. The second paragraph of the notice alleged that the appellant had eluded common raw material like packing material and inactive ingredients on which Modvat credit availed under Rule 57A used both in the excisable goods and exempted goods. Neither the body of the notice nor the annexure specified the details of the inputs which, it was alleged were used in the manufacture of exempted goods. The annexure only refer to invoices which exempted final product, Malarid tablets, Mebendazole tablets and Pyzit were used. 3. In its re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separate account was required in Rule 3 not maintained, the Commissioner (Appeals) dismissed the appeal. Hence this appeal. 5. The excerpts that have been reproduced above from the notice, the order-in-original and the appellate order indicate very clearly that absolutely no material was cited in the notice on the basis of which the appellant could have made its submissions. The notice did not specify any input which was used in the manufacture of the exempted product; nor did it specify any document such as supplier s invoice etc. on the basis of which such a conclusion could be arrived. In the order, the Asstt. Commissioner has totally failed to consider the contention of the assessee that the omission to include this information in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicated that in the light of the clear position that emerges from the reading of the document in question I proposed to take up the appeal for disposal. The departmental representative requested that the appeal be heard on a subsequent date as he had instruction from the board to do so. While the Board may issue whatever instructions that it consider necessary to the officers of the department, such instructions obviously do not bind this Tribunal. It is the function of this Tribunal to dispose of, in accordance with the law and as expeditiously as possible, appeals that come before it. In my opinion, any number of adjournments would not help the department s case. It was unfortunate that the Board, while issuing instruction to the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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