9911796707
TMI Blog2000 (5) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... being allowed by Department of Company Affairs, Govt. of India as published in the Gazette on 29-12-1998. In view of the said order, the cause title is amended to read as follows:- "'Steel Authority of India Ltd - Visvesvaraya Iron Steel Plant". The short cause title would be SAIL - VISP". The Misc. application is allowed accordingly." 2.To get the appeal, appellant is required to pre-depos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er law. He cites the case of CCE v. Kumar Auto Cast Limited as in 1996 (82) E.L.T. 137 (T) which had held that Modvat credit was wrongly availed but duty was subsequently paid from their PLA and in such circumstances, the Modvat account would be restored by the same account. He also cites the case of CCE v. Punjab Maize Products as in 1996 (84) E.L.T. 360 (T) wherein a similar decision has been ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that same amount may be restored in their RG 23A Part-II account for further use as per law wherein in a similar circumstances in the three decisions cited above, the Tribunal had allowed this request. Therefore, applying the ratio thereof, we allow the request of the appellants to deposit the entire amounts noted above, through their PLA. On doing so, the original authority shall allow them to ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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