9911796707
TMI Blog2013 (12) TMI 1560X X X X Extracts X X X X X X X X Extracts X X X X ..... f vide order dated 18-9-2013, which reads as under : - 1. These three writ petitions are connected and raise a similar issue relating to reversal of Modvat credit under the Special Scheme announced on 4-1-1997 and for appropriate relief. Another prayer made is for appropriate adjudication of the amount of Modvat Credit to be reversed and if in excess, reversal/payment should be computed on the basis of the said adjudication. 2. In the order dated 31-1-1997, it was noticed that the three petitioners had submitted that they had already reversed the correct amount of Modvat credit, as contemplated under the Special Scheme. The Court, however, directed that the Modvat Credit so reversed would be considered as provisional and up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) The Cost Accountant will provide opportunity to the petitioners/their authorized representatives to explain the accounts and the manner in which they have reversed the Modvat Credit. (iv) The Cost Account will submit a report to the Excise Department with copy to the petitioners herein. (v) The adjudicating authority/Commissioner will then consider the report and thereafter determine and decide the correct amount of Modvat credit required to be reversed after giving adequate opportunity to the petitioners. (vi) In the order itself, the adjudicating authority/Commissioner will decide whether any excess or short reversal has been made and appropriate directions/orders will be passed. (vii) In case of short r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, Jaipur, as records of this case are not traceable. She, however, states that the issue involved in the present writ petition is identical to the issues, which were raised by the Apollo Tyres Ltd. in W.P. (C) No. 396/1997, Modi Rubber Ltd. in W.P. (C) No. 397/1997, Goodyear India Ltd. in W.P. (C) No. 398/1997 and Ceat Tyres Ltd. in W.P. (C) No. 399/1997. She has drawn our attention to the Circular No. 318/34/97-CX, dated 26-6-1997, in which it has been observed as under :- 3. It has decided that in cases where a manufacturer-exporter, or a merchant-exporter whose supporting manufacturers name is mentioned in DEEC Book/shipping Bills, approach the jurisdictional Assistant Commissioners of Central Excise with particula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case are identical to the other cases of Apollo Tyres Ltd., Modi Rubber Ltd., Goodyear India Ltd. and Ceat Tyres Ltd. He submits that no useful purpose would be served in view of the stated position that the files are not traceable and the matter being very old, files may have to be reconstructed on the papers and documents submitted by the petitioner. 8. It will be open to the petitioner to submit the records and help the respondents in reconstructing the records. 9. In view of the stated position, directions in paragraph 4 of the order dated 18-9-2013 in W.P. (C). No. 396/1997 Apollo Tyres Ltd. and Anr. v. U.O.I. and Ors. and other cases, are applicable to the present case. The writ petition is accordingly disposed of in term ..... X X X X Extracts X X X X X X X X Extracts X X X X
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