1988 (9) TMI 197

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....E. (Appeals)].  This is an appeal filed by M/s. Dhatu Sanskar Pvt. Ltd., Halol against the order-in-original No. D/15/88 issued from file No. V.Ch. 72(4)63/86/MP9645, dated 29-6-1988 passed by the Assistant Collector of Central Excise & Customs Divn. I, Baroda confirming the demand of Rs. 17,04,026.68 adjudged by him as recoverable from the appeallants. 2. I have carefully gone through ....

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....e had erred in holding that demand is issued under Rule 57-I (apart from the fact that notice invokes Section 11A) because in case of duty short levied, short recovered paid or erroneously refunded the provisions of Section 11A comes into play. The recovery of Modvat credit is, therefore, covered under provisions of Section 11A. Moreover, there are no provisions in the Modvat Rules which override ....