9911796707
TMI Blog2011 (5) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... ce on the circular, which in any case, was issued only to emphasize the fact that in the case of extended period, only Collectors should issue Show Cause Notices, cannot be pressed to service on the use of expression in all other cases, the adjudicating officer should issue Show Cause Notice - Find that Circular No.66/88 of such nature are only for internal administrative purpose and for convenien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of formula prescribed in the said notification. The appellants, at the time of clearance of processed fabrics also availed deemed credit in terms of said notification. 2. The proceedings were initiated against the appellant by way of issuance of Show Cause Notice on the ground that inasmuch as they have availed actual MODVAT Credit of duty paid on grey fabrics, they are not entitled to deemed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit on deemed basis shall not be entitled to the manufacturer who has availed the credit of actual duty paid on the grey fabrics. While the appellant had availed the credit of actually duty paid on the grey fabrics, admittedly, second availment of credit on deemed basis, in terms of said notification was not available to him, in view of the de-barring provision contained in Para 4 of the notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endent was not justified. 5. Countering the arguments of ld.Advocate, the learned SDR submits that reliance on circular by ld.Advocate is not appropriate, inasmuch as such circulars are issued only for administrative purposes. Ld.Advocate has not been able to show any provisions of law requiring only the adjudicating officer to issue the Show Cause Notice, no infirmity can be found in the noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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