9911796707
TMI Blog2002 (1) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice cum challan issued by M/s. MMTC. Indore and entries to the effect have been made in the statutory books of accounts. The assessee have also produced the documents to their jurisdiction Range Supdt. of Central Excise for verification and defacement. I also find that this has happened during the transitional period when there was a shifting from the old Gate Pass System to newly introduced Invoice System. I, therefore, take a lenient view so far imposition of penalty is concerned in this case and refrain from imposing any penalty. ORDER In view of the foregoing facts and circumstances, I disallow Modvat credit of Rs. 18,38,041.00 (Rupees Eighteen lac thirty eight thousand forty one only) availed by the said assessee in terms of Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation either before the Commissioner of Central Excise or before the Tribunal. 3.The respondents have vehemently opposed this application even to the extent of Condonation of delay or dispensing the order of pre-deposit since it has to be made by the appropriate authority or the Tribunal under the relevant act. As a result whereof there is no occasion for the Court to enter into the merit of the matter even if there is a justifiable cause or not carrying out the order of the Deputy Commissioner, Central Excise, Durgapur-II Division. Therefore, the consideration of the Court is restricted only on the aforesaid grounds. Parties have argued at length. Even at the stage of admission of the writ petition, the Court has gone through various jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. State of U.P.) a Division Bench of Allahabad High Court held that a recovery proceedings under the Sales Tax of a Sick Industrial Company under Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 or Rehabilitation Scheme can be made as against the sick unit. However, this judgment is in respect of the Sales Tax not in respect of Central Excise. But the earlier judgment is well considered in the point and even in respect of the excise duty. 5.However, learned Counsel appearing for the petitioners contended that the nine Judges Bench of the Supreme Court of India reported in 1997 (89) E.L.T. 247 (S.C.) = (1997) 5 SCC 536 (supra) cannot be applicable because such judgment is factually different in merit. There the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or conjecture. It should be appropriate for the petitioners to make an application before the Commissioner of Central Excise and if failed, the jurisdiction of the Tribunal will be invoked. The power of extension of the period has clearly been given and a company having all experienced people with knowledge of law cannot said to be ignorant like rustic villagers in applying the same. However, an order of dispensation of pre-deposit or Condonation of delay can be passed principally keeping with a view to 9 Judges Bench judgment of the Supreme Court as above whatever might have been the merit of such case. 7.Thus, I dismiss the writ petition. There will be no order as to costs. 8.This order will not prevent the writ petitioners either t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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