1991 (10) TMI 169

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....t. Lipika Majumdar Roy Choudhury, SDR, for the Respondents. [Order per : R. Jayaraman, Member (T)]. -  For hearing the applicants' appeal on merits, they are required to deposit a sum of Rs. 85,70,747.67 towards duty and Rs. 8.50 lacs towards penalty. 2. Shri L.B. Attar, the Manager of the applicants' firm, pleaded that soon after the introduction of the MODVAT Scheme they wrote to t....

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....tion has been done by the Assistant Collector and when the matter was taken before the Collector (Appeals), he set aside the order on the ground that the action of the Supdt. and the Assistant Collector was without any authority and directed the Assistant Collector to transmit the relevant papers to his Collector for such action as deemed fit. Thereafter, without issue of any fresh show notice, tr....

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....d. Credit cannot be taken merely on the basis of duty paying documents. Demand has been issued only under Rule 57-I and not under Section 11A. 4. After hearing both the sides, we find prima facie that the Department, having accepted the order of the Collector (Appeals) treating the notice as under Section 11A and holding such a notice as ab initio void and issued without jurisdiction, ought to ....