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TMI Blog2005 (12) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... disposed of by common order as they pertain to the same disputed issue. 2. After hearing both the sides duly represented by Shri B.L. Narasimhan, ld. Advocate and Shri S. Das, ld. SDR. We find that in Appeal No. E/1589/03/NB-C, the dispute relates to the Modvat credit of differential duty of Rs. 27.61 lakhs paid by the input-manufacturer during the period March, 1995, for which a certificate un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 57G(5) also came to be applied to 57E certificate. The ld. Advocate fairly agrees that in terms of ratio laid down by the Hon'ble Supreme Court in the case of Osram Surya (P) Ltd. v. Commissioner of Central Excise, Indore reported in 2002 (142) E.L.T. 5 (SC), the period of six months provided with effect form 1-3-95 would be applicable to all the documents specified therein even though they w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e instant case and no distinction can be made between the certificates issued prior to an after the cut of date 1-3-97. 5. After considering the submission made by both the sides and after taking note of the Hon'ble Supreme Court decision, we fully agree with the ld. SDR. Once the Certificate issued under Rule 57E came to be specified documents under the provisions of Rule 37G(3), all the restri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 on the basis of 57E certificates issued in 1995 is hit by the provisions of Rule 57G(5). 6. It is seen that in the second appeal the authorities below have confirmed the interest in respect of the amount of credit so availed by the appellant and have adjusted the penalty amount, which was set aside by the Commissioner (Appeals) towards interest. The appellant grievance is that they had only ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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