9911796707
TMI Blog2003 (6) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... D.K. Subhedar, Advocate, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. Application 2204/02 has been filed by the Commissioner seeking to rectify the figure Rs. 7.77 lakhs mentioned in Order No. C-II/2718/WZB/2002, dated 4-9-2002 [2003 (153) E.L.T. 106 (T)] passed in Appeal No. E/1482/97-Bom. to be read as Rs. 13,76,598/-. 2. Application 2205/02 has been filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1A of the Central Excise Act have been remitted. The present application has been filed praying to allow the said appeal in that, duty confirmed and demanded by the Order-in-Original may also be remitted. 4. Taking the application filed by the department namely Rectification of Mistake Application No. 2204/02, we find that in the Order-in-Original the Modvat credit which was disallowed has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular has been taken note of by us when we had referred to the arguments of the learned DR. The same thing has been are reiterated in the Application for ROM by the assessee. When we go through the grounds of appeal there is no specific reference to Board s Circular in the grounds reflected in pages 7 to 25 of the Memorandum of Grounds of Appeal. However, since we have already referred to the Board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y taken that point. Unless, this point is specifically raised in the Memorandum of Grounds the application for ROM has to be rejected. It is true that there is a specific reference to the case of Padmani Products v. CCE - 1989 (43) E.L.T. 195 at Paragraph 6.6 of the grounds of appeal and that does not speak of limitation point specifically but it only refers to words like intention to evade. Moreo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
