https://www.taxtmi.com/caselaws?id=92520 Modvat credit of additional duty of customs could not be denied merely because the import declaration was not made in the Assistant Commissioner's presence, where the goods were sold on high seas, the transaction was disclosed, and no refund or double benefit was claimed; the lapse was procedural only. A Board circular fixing a monetary limit for adjudication under Section 11A did not restrict adjudicatory power under Rule 57-I, because that limit applied to demands under Section 11A and was not intended to curtail proceedings under the rule. The assessee therefore succeeded on both the credit and jurisdictional issues. en-us Mon, 04 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 12:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92520 Modvat credit of additional duty of customs could not be denied merely because the import declaration was not made in the Assistant Commissioner's presence, where the goods were sold on high seas, the transaction was disclosed, and no refund or double benefit was claimed; the lapse was procedural only. A Board circular fixing a monetary limit for adjudication under Section 11A did not restrict adjudicatory power under Rule 57-I, because that limit applied to demands under Section 11A and was not intended to curtail proceedings under the rule. The assessee therefore succeeded on both the credit and jurisdictional issues. Case-Laws Central Excise Mon, 04 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92520