2006 (6) TMI 465

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..... a, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. In the present case, the demand is for the period from 20-9-1991 to 30-9-1994. The demand is confirmed on the ground that the Appellants availed money credit under Notification No. 45/89-C.E., dated 11-10-1989 in respect of the minor oils used in the manufacture of vegetable products and t .....

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..... 1/42/2002-CX., dated 7-8-2002 [From F. N0.267/72/96-CX.81] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi. Subject : Cash recovery of money credit scheme - Applicability of Section 11D of the Central Excise Act, 1944 - Regarding. I am directed to invite reference to Board s Circular 216/50/96-CX., dated 4-6-96 [19 .....

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..... the money credit available with the manufacturer is utilized to pay duty on any finished excisable product and this duty is collected from the buyer. Pending cases may be finalized accordingly. 3. Trade and field formation may be informed suitably. 4. Receipt of the same may be acknowledged. 5. Hindi version shall follow. 3. In view of the above Circular the impugned order is set aside .....

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