9911796707
TMI Blog1999 (4) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Commissioner (Appeals), Customs and Central Excise, Ghaziabad whereby in exercise of the powers under the proviso to Section 35F of the Central Excise Act, 1944 he has partially waived the condition of pre-deposit and has directed the petitioner to deposit Rs. 22.88 lacs and the recovery of the balance has been waived till the hearing of the appeal. 2. I have heard Sri Bharat Ji Agarwal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch inputs as may be specified in a notification issued under Rule 57A. The Asstt. Commissioner, Central Excise issued a notice to the petitioner to show cause why the Modvat credit availed by the petitioner during the December, 1997 to March, 1998 be not withdrawn and ultimately after hearing the appeallant be disallowed Modvat credit amounting to Rs. 32,10,378/- and also imposed a penalty of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal. The petitioner appellant claims to have acted in accordance with Rule 57B. There is no dispute on facts and a question of law is involved in the first appeal as to whether the petitioner could avail the benefit of Modvat credit in respect of HSD oil which it claims to have used for manufacture of electricity. There does not seem to be any dispute about the user of the HSD oil for the aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, allowed and modifying the Commissioner's order dated 14-1-1999, it is ordered that in case the petitioner deposits Rs. 5 lacs with the adjudicating authority within a period of 15 days from today, the condition of pre-deposit of the balance of the adjudicated dues shall stand waived for the purposes of the entertainment of the appeal by the Commissioner. It is made clear that no observation ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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