Duty payment under Section 3A via Modvat credit was invalid; rectification allowed and the earlier order recalled.

Duty liability under Section 3A had to be discharged through PLA, not by Modvat credit, and payment made partly through Modvat credit was therefore not valid for that purpose. The Tribunal treated the earlier order accepting such payment as containing an apparent mistake on the face of the record. The rectification application was allowed, the final order was recalled, and the appeal was listed for rehearing.

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Issues: Whether the final order required rectification on the ground that payment of duty under Section 3A could not be treated as valid when part of the duty was discharged through Modvat credit.

Analysis: The Tribunal found that duty liability under Section 3A had to be discharged through PLA and not by using Modvat credit. Since part of the payment had admittedly been made through Modvat credit, the earlier order treating that payment as valid contained an apparent mistake on the face of the record.

Outcome: The rectification application was allowed, the final order was recalled, and the appeal was listed for rehearing.

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