9911796707
TMI Blog2007 (12) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... o the input duty credit already utilized - Show-Cause Notice dated 12-12-1997, for the period March to July 1997, is time-barred, as there is no allegation of suppression or mis-statement in SCN - E/1237/2000/MAS - 1517/2007 - Dated:- 26-12-2007 - S/Shri P.C. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per : P.C. Chacko, Member (J)].- 1. In the impugned order, ld . Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to discharge duty liability on their final products under the compounded levy scheme under Section 3A of the Central Excise Act. Their final products were Hot Re-rolled products of Non-alloy Steel (Chapter 72 of the first Schedule to the Central Excise Tariff Act) which were notified wider Section 3A ibid for the purpose of compounded levy of duty with effect from 1-8-1997. In the present appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (175) E.L.T. 624 (Kolkata) (ii) Kakda Rolling Mills v. CCE, Bhopal - 2005 (179) E.L.T. 457 (Tri.-Del) We have considered these decisions of this Tribunal and have found that, as per the view taken in these decisions, it was not open to the Revenue to recover any amount equivalent to MODVAT credit taken and utilized in respect of inputs lying in stock, or contained in finished goods lyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y utilized. The impugned order has not brought out any provision of law supporting such a demand, nor has ld. SDR cited any such law before us. 3. Insofar as the demand of duty of Rs.7,37,222/- is concerned, we find that, the same is on the cost of transportation of the excisable goods from factory to consignment agent and that a similar demand was, indeed, honoured by the assessee. At prese ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
