9911796707
TMI Blog2002 (7) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... thirty-one thousand nine hundred and twenty-five) before hearing of their appeal by the Commissioner (Appeals). As such, I dispense with the condition of pre-deposit of penalty and take up the appeal itself, with the consent of both sides. 2. It is seen that originally, there was a dispute as regards the availability of Modvat credit of Rs. 5,31,925.00 (Rupees five lakh thirty-one thousand nine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dispute in the present appeal relates to re-crediting of the said amount. The Revenue's objection is that before taking the Credit of the said amount, the appellants should have taken the permission of the Assistant Commissioner instead of taking the credit suo motu. 3. After hearing Shri K.K. Banerjee, learned Advocate for the appellants and Shri T.K. Kar, learned S.D.R. for the Revenue, I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its of litigation, are not applicable inasmuch as the same were delivered in the context of the entirely different issue, and were not in relation to the refund of duty deposited by the appellants as a pre-deposit for the purposes of hearing of their appeals. As such, I find that the lower authorities' Orders cannot be sustained. The same are accordingly set aside and the appeal allowed with conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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