9911796707
TMI Blog2007 (8) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... viz. SS Wires, SS bright bars etc. under the claim of rebate, after manufacturing the same. They were also availing benefit of Modvat credit of duty paid on the inputs used in the manufacture of said goods. During the period from September, 1998 to March, 1999, the appellant exported various consignments and wires and bright bars under claim of rebate. The rebate sanctioning authority entertained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authorities that assessable value was lowered, was not a proper document on the strength of which credit can be taken under Rule 57G(3) of the Rules. The notice accordingly proposed denial of the credit. The Deputy Commissioner vide his impugned order confirmed the same and also imposed penalty of Rs. 2 lakhs. On appeal against the said order, the Commissioner(Appeals) vide his impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the appellate authority has relied upon the decision of the Single Member Bench of the Tribunal in the case of M/s. Medicamen Biotech Ltd., whereas the Division Bench of the Tribunal in the case of M/s. Visakapatnam Steel Plant [2002 (149) E.L.T. 708], as also in the case of M/s. Gujarat Alkalies & Chemicals Ltd. [2005 (190) E.L.T. 406] and M/s. USV Ltd. [2007 (210) E.L.T. 376 (Tri.-Mumba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. In the ordinary course, the appellant should have filed an appeal against the above order of the rebate sanctioning authority, if they were aggrieved with the said decision, instead of suo-motu taking the credit. Such an action on the part of the appellant admittedly amounts to self re-adjudication of the assessable value and thus taking the law in their own hand. However we find that while san ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not expected to take the decision himself, but in the peculiar facts and circumstances of the present case, based upon the above endorsement as also the fact that the entire consignment was exported under claim of rebate, we extend the benefit to the appellant, especially in view of the fact that the above views expressed by us were not made the basis of the impugned order which denied the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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