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Court Orders Cost Accountant Enquiry in Petition Similar to Apollo Tyres Case The court directed that similar orders to previous cases be passed, allowing the Chief Commissioner/Commissioner to appoint a Cost Accountant for ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Court Orders Cost Accountant Enquiry in Petition Similar to Apollo Tyres Case
The court directed that similar orders to previous cases be passed, allowing the Chief Commissioner/Commissioner to appoint a Cost Accountant for conducting the necessary enquiry and verification of records. The petitioner was permitted to submit records to assist in reconstructing the files. The writ petition was disposed of in line with the directions given in the previous case of Apollo Tyres Ltd., with provisions for approaching the court for any clarification or modification if needed.
Issues involved: The judgment pertains to the issue of reversal of Modvat credit under a special scheme announced on 4-1-1997.
Judgment Details:
Issue 1: Reversal of Modvat Credit
The writ petition filed in 1997 sought relief regarding the reversal of Modvat credit under the Special Scheme announced on 4-1-1997. Similar writ petitions by other companies were disposed of earlier, directing the appointment of a Cost Accountant to determine the correct amount of Modvat Credit to be reversed. The petitioners were to provide figures and calculations for this exercise, and the Cost Accountant was to submit a report to the Excise Department. The adjudicating authority would then decide the correct amount of Modvat credit to be reversed, with provisions for interest in case of short reversal or benefit in case of excess reversal. The petitioners were allowed to challenge the adjudication order on merits but not on the rate of interest.
Issue 2: Appointment of Cost Accountant
The present petition remained pending as the respondents were seeking instructions on appointing a Cost Accountant, similar to previous cases. The counsel for the respondents informed the court that no decision had been communicated by the Commissioner of Central Excise, Jaipur, as the records of the case were not traceable. However, the issue in the present petition was deemed identical to previous cases, and it was suggested that the Chief Commissioner/Commissioner should be permitted to appoint a Cost Accountant for verification of records, as per Circular No. 318/34/97-CX.
Conclusion:
The court directed that similar orders to previous cases be passed, allowing the Chief Commissioner/Commissioner to appoint a Cost Accountant for conducting the necessary enquiry and verification of records. The petitioner was permitted to submit records to assist in reconstructing the files. The writ petition was disposed of in line with the directions given in the previous case of Apollo Tyres Ltd., with provisions for approaching the court for any clarification or modification if needed.
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