Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2002 (2) TMI 290

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s against order in Appeal No. 169/2001 (CBE) (GVN), dated 6-8-2001 in which the Commissioner (Appeals) has modified the order of the duty from Rs. 2,07,825/- to Rs. 1,97,926/-. He had also held that since they have already paid Rs. 1,88,201/-, they have to pay the balance amount of Rs. 9,727/- only. They have also been directed to pay the interest under Section 11AB of the Central Excise Act. Stat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it is allowed, then the duty incident would come down considerably. He has, therefore, submitted that this case may be remanded back to the original authority for allowing them to avail Modvat credit in view of the judgment rendered by the Apex Court in the case of Formica India Division v. CCE (supra). 3. Appearing on behalf of the Revenue, the ld. SDR submitted that he has no objection, if this .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r remand. The impugned order is therefore set aside. The appeal is remanded for de novo consideration to the original authority on the issue of allowing Modvat credit. And any other submissions, which the appellant would like to make during the course of the personal hearing; or earlier to the date of personal hearing the lower authority shall give an opportunity and sufficient time to the appella .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates