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TMI Blog2009 (3) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... or P medicaments, details are as under :- S/ No. Bill of entry No. & date Date of qnty. Credit taken in RG23 Part-I Modvat availed in RG23 Part-II Entry No. & Date Amount of credit taken in Rs. 1. 607258/19-2-1999 10-3-1999 913/11-10-1999 1,17,629.00 2. 821612/11-3-1999 12-5-1999 914/11-10-1999 84,003.00 3. 819712/8-3-1999 27-3-1999 915/11-10-1999 1,68,005.00 4. 821612/11-3-1999 15-5-1999 916/11-10-1999 1,68,959.00 5. 821100/10-3-1999 27-3-1999 917/11-10-1999 4,20,013.00 6. 825041/19-3-1999 1-5-1999 918/11-10-1999 15,353.00 Total 10,27,962.00 2. After adjudication and appeal proceedings, the credit of additional customs duty taken by the appellants has been disallowed and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the sides. All the decisions cited by the ld. Advocate on behalf of the appellants are prior to the decision of the Larger Bench in MRP Limited case. The relevant Para of the decision of the Larger Bench is reproduced below :- 6. 'Bill of Entry' as defined under Section 2(4) of the Customs Act means a 'bill of entry' referred to in Section 46 of the Act. Section 46 provides for presentation of a bill of entry to the proper officer of customs by the importer for home consumption of the goods imported by the latter. Section 47 of the Act governs further procedure in relation to the document upto clearance of the goods for home consumption. This procedure includes return of Bill of Entry by the proper officer to the importer for the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roper officer of Customs to the importer. Therefore, sub-rule (5) of Rule 57G providing for a period of six months from the date of issue of any document specified in sub-rule (3) for the purpose of availment of input duty credit must be held applicable to credit of CVD paid on imported goods cleared for home consumption, which payment is evidenced by triplicate copy of Bill of Entry or duplicate copy of Bill of Entry, as the case may be. Nobody has a case that "any document specified in sub-rule (3)" would not include the copies of Bill of Entry specified under clauses (c) and (k) of the said sub-rule, nor can anybody be heard to argue to the contra, for, such argument would be illogical and imprudent inasmuch as the rule-making authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld but penalty is set aside. (Pronounced in the Court on _____ 2009) Sd/- B.S.V. Murthy Member (Technical) 7. [Order per : Archana Wadhwa, Member (J)]. - After going through the order proposed by my learned Brother, I record separate order. 8. Undisputedly, the inputs were received by the appellant and duly entered in RG-23A Part-I within a period of 6 months from the date of import. As such, entries were made in Part-1 register within 6 months from the date of Bills of Entries. As per the appellant, they received such Bills of Entries but inasmuch as the same were not endorsed by the importers, guidance was sought from the local excise authorities, who advised them to send back the bills to importers fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion referred to by ld. Advocate. 9. The said decisions have been held to be over ruled by my learned Brother, by the Larger Bench decision of the Tribunal in the case of MRP Limited [2007 (208) E.L.T. 19 (Tri.-Larger Bench)]. Ld. Member (Technical) has also observed in Para-5 that the matter considered by the Larger Bench is similar inasmuch as the goods in that case had already been received and it is only the documents which were received later. However, after going through the said order of the Larger Bench, I have not been able to find out any such statement indicating that the goods were received within a period of 6 months, whereas documents were received later on. In fact, as is clear from the opening part of the Larger Bench d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the premises of the dealer etc. Inasmuch as in the present case admittedly goods were received within a period of 6 months and entries were duly made in their RG 23A Part-I, it was only a question of making suitable entries in Part-II register of RG-23A format. 10. In view of the above discussion, I set aside the impugned order and allow the appeal with consequential relief to the appellant. Sd/- (Archana Wadhwa) Member (Judicial) Difference of Opinion 11. Whether the demand has to be confirmed along with confirmation of interest and only penalty is to be set aside, as observed by Member (Technical) or entire impugned orders is to be set aside and appeal to be allowed, as observed by Member (Judicial) S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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