9911796707
TMI Blog2006 (3) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... the credit of duties paid on inputs used in relation to the manufacture of yarns sold under exemption to Regd. Co-operative Societies in plain reel hanks would not be the petitioner company did not avail credit of duties paid on these quantities of fibres which were used in relation to yarns cleared under the above exemption and also maintaind accounts of such transactions. A show cause notice was issued proposing to recover amount of Rs. 6,83,313/- on the ground that the petitioner company has taken this amount as credit regarding duties paid fibers used in the manufacture of exempted yarns sold and supplied under Notification No. 26/94. The Assistant Collector of Central Excise passed an adjudication order on 23-11-1995 confirming the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he pendency of the petition, though certain documents were called for, the same could not be traced out. The petitioner made it clear vide letter dated 24-2-2006 that on the basis of RG 23A Parts-I and II, it can be established that the petitioner had not taken credit of inputs of fibers used for yarns sold under exemption. It is further stated that the Tribunal has held in order, dated 23-2-2004 that this fact can very well be established from the RG 23 Part II record and it needs no other certifying authority. 10. Mr. Modh has further invited the attention of the Court to Rule 57 G (7) of the Central Excise Rules, 1944 which says that a manufacturer of the final products shall maintain, (a) an account in Form RG 23A, Parts I and II; (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. Mr. Malkan has further submitted that this Court vide order dated 21-1-2006 observed that the petitioner has been able to produce some of the documents and time was sought for to produce rest of the documents. However, the said documents have not been produced and hence, no useful purpose would be served to remand the matter again to the adjudicating authority. If the petitioner is in possession of the said documents, the same can very well be examined by the adjudicating authority even during the pendency of this petition and its claim can be entertained. He has, therefore, submitted that once the matter has reached to finality upto the stage of Tribunal, there is no need to remand the matter back to the adjudicating authority. 13. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the petitioner could have filed an appeal before this Court. However, looking to the issue involved in this petition and since there is no blanket ban on the exercise of power under Article 226 of the Constitution of India that in no case, the petition under Article 226 of the Constitution of India cannot be entertained. We are of the view that interest of justice would better be served if the matter is remanded to the adjudicating authority for verification of the claim of the petitioner in light of RG23A Part I & I registers for the period which is under consideration and on that basis, the Adjudicating Authority will decide as to whether Modvat credit was availed of or not by the petitioner. 15. With the aforesaid direction, we quas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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