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TMI Blog2008 (9) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... t the basic excise duty, Department is entitled to proceed against the petitioner and seek recovery of amount due from the petitioner - coercive proceedings against the petitioner in respect of the said amount shall obviously be taken only after a notice is issued, objections invited and an order is passed u/s 11A X X X X Extracts X X X X X X X X Extracts X X X X ..... The Finance Act of 2004 brought in a retrospective amendment to Rule 3 of the Cenvat Credit Rules which made it clear that the credit of the additional duty of excise leviable under Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and paid on or after 1st of April, 2000, may be utilized towards payment of duty of excise leviable under the First schedule or the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner would still be entitled to take credit for the AED-GSI paid on the NTCF for the discharge of the liability of basic excise duty on tyres, because the actual payment was effected only on 1-4-2000. It seems that the Department is of the opinion that the petitioner would not be entitled, to do so and the petitioner apprehends on the basis of Exts. P8 and P9 that coercive proceedings may be in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts, Department is entitled to proceed against the petitioner and seek recovery of amount due from the petitioner. Department is so entitled in terms of Section 11A of the Central Excise Act read with Rule 12 of the Cenvat Credit Rules. 3. Learned counsel for the respondents submits that Ext. P8 communication from the Superintendent of Central Excise, only requires the petitioner to explain the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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