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TMI Blog2012 (11) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... es of the RE-12 returns to the appellants, and on the other hand in demanding back the impugned amount from the appellants which was paid in excess by them in respect of which they were entitled to take the credit - demand notice and the resultant orders issued by the authorities below are fully unjustified. There are no documents available with the department nor any have been produced in the course of the hearing to prove to the contrary that the appellants are not entitled for the credit of the impugned amount - orders are set aside and the appeal is allowed - E/1459/2004 - 1303/2011 - Dated:- 16-12-2011 - Dr. Chittaranjan Satapathy, J. REPRESENTED BY : Shri M. Saravanan, Consultant, for the Appellant. Shri V.V. Hariharan, JCD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and we have requested your kind permission for the same. Due to non-receipt of RT-12 assessed copies duly countersigned by the superintendent of Central Excise, the issue is still pending. This has attracted audit query in the propriety Audit (AG s office audit). Hence kindly make necessary arrangements to make credit of the amount in our account immediately. They wrote on 21-1-2000, the following : We have received a letter under reference cited from the Superintendent of Central Excise and we would like to inform that the above matter has been discussed with your good officials about the availing the credit of differential duty of Modvat. The above matter has been already referred to vide our letter addressed to your office un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the concerned officials have not bothered to assess the relevant returns duly submitted by the appellants and subsequently traced out by sending a person to the Range Office. The copies of the assessed RT-12 returns according to the learned JCDR are not available. The impugned show-cause notice has been issued on 4-5-2000, demanding the impugned amount on the ground that the appellants have availed the credit without any valid documents though they were entitled to avail the excess duty paid by them as per Rule 173 I of the Central Excise Rules, 1944 on the strength of the assessed copies. 3. It is very clear that on the one hand the concerned authorities have not done their work and not returning the assessed copies of the RE-12 retur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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