9911796707
TMI Blog2004 (3) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... rder]. This is a Revenue appeal directed against the order-in-appeal passed by the Commissioner (Appeals). The show cause notice issued to the respondents alleged that the respondents have taken credit of CVD on the basis of improper documents and thereby contravened the provisions of Rule 57G read with Rule 57A of Central Excise Rules, 1944. It was mentioned that in the month of September 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Heard both sides. 4. The first ground is that the payment of CVD on the input refers to excess imports. So far as this ground is concerned the Commissioner (Appeals) has recorded in his impugned order that, this is not a case of a default and evasion of Customs duty, in order to attract disqualification contained in Rule 57E(3). Under Rule 57E(3), in case the recovery of differential duty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the respondents produced. The list of duty paying documents as specified in the Rule 57G of the Rules may not specifically refer to duty payment affected subsequently to the clearance of the goods. However, the payment having been made on the basis of cash challan and duly certified by the concerned appraiser of the Customs House, it cannot cease to be a duty paying document. In fact, it is th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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