1990 (1) TMI 175

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate, for the Respondents. [Order per: K. Sankararaman, Member (T)]. - The appeal before us has been filed by Collector of Central Excise, Bhubaneswar against the Order-in-Appeal No. 89/BBSR/88, dated 24-8-1988 passed by the Collector of Central Excise (Appeals), Calcutta whereby he allowed the appeal preferred to him by SAIL, Rourkela Steel Plant, against the Order-in-Original dated 14-10-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stion of any Gate Pass being issued in such cases. He set aside the order of the Assistant Collector and allowed the appeal without prejudice to the Assistant Collector's right to have the claim of the appellants (SAIL) about the payment of additional duty verified if considered necessary. 3. In the appeal before us challenging the orders of the Collector (Appeals) it has been contended that th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y was recovered subsequent to the clearance of the goods. Initially, the Rule 57E covered only case where Modvat has to be adjusted downward. On account of payment of Refund from 1-3-1987 upward revision of Modvat was permissible only in the type of cases specifically covered in the amendment introduced from that date. Only from 15-4-1987 could subsequent recoveries of duty for any reason would en....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... clearance and exclude the duty paid subsequently. No doubt, for the payment of duty made at the time of clearance of the goods by the manufacturer there will be evidence of payment of duty by way of Gate Passes. Though Gate Passes may not be there for duty paid subsequently the respondents in this case are reported to have produced evidence of such payment of duty. Whatever duty was paid subseque....