1990 (1) TMI 208

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....peal No. E/735/89-Bom. is directed against the order of the Collector of Central Excise (Appeals) Bombay bearing No. GSM-1564/89-RKT. 3. Appeal No. E/734/89-Bom. is directed against the order of the Collector of Central Excise (Appeals) Bombay bearing No. GSM-1604/89-RKT (File No. V-2(Ch. 32) 3074/88-RKT) dated 31-7-89. 4. Appeal No. E/580/89-Bom. is directed against the order of the Collector of Central Excise (Appeals) Bombay bearing No. SKM-1210/89-B-II (File No. V-2(87 Ch.) 2155/88) dated 5-6-1989. 5. Appeal No. E/452/89-Bom. is directed against the order of the Collector of Central Excise (Appeals) bearing No. SKM-375/89-B-II (File No. V-2(Ch. 72 ) 2694/88) dated 19-4-89. 6. All the aforesaid appeals have been filed by the Departme....

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....nly against the findings of the Collector (Appeals) with regard to the aforesaid two show cause notices. The third show cause notice dated 3-8-1987 in respect of this appeal was held to be within time by the Collector (Appeals) and the issue has been remanded back to the Assistant Collector for ascertaining the date of credit, against which the department has no grudge and hence not come in appeal. In the case of appeal No. E/452/89-Bom., show cause notice has been issued under Rule 57-I of the Central Excise Rules. 8. Shri K.M. Mondal, the learned SDR, argued in respect of appeals No. 282/89, 734/89 and 580/89. Shri C.P. Arya, the learned SDR, argued in respect of appeal Nos. 735/89 and 452/89. 9. After hearing the learned SDRs, we did n....

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....I of the Rules. The question involved in all these appeals is whether Rule 57-I can override the provisions of Sec. 11A. During the relevant period, there was no time limit prescribed in the Rule 57-I. Even then, reversal of MODVAT credit amounts to a demand for short levy or non levy to the extent of ineligible MODVAT credit utilised towards duty on the final product. Any demand for such short levy or non levy has to be made within the parameters of Sec. 11A. The provision of Sec. 11A of the Act on this aspect cannot be said to be overruled by the rule. Rules are to be read in conjunction with the provisions of the Act, even where specific limitation is not provided for in the rule. We have, therefore, been taking the consistent view that ....