1995 (12) TMI 111

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.... the Respondent. [Order per : S. Kalyanam, Vice President]. -  This appeal is directed against the order of the impugned order of the Collector of Central Excise, Bangalore, dated 13-12-1994. 2. The appellants herein admittedly availed erroneously and wrongly MODVAT Credit in respect of the duty suffered by various inputs used in the manufacture of MS rounds which were exempted ....

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....eferred the matter to the Supdt. of Central Excise and asked the appellant to await further instructions from the Supdt. Having not heard from the Supdt. the appellants suo motu reversed the credit or in other words took credit of the said amount which the appellants earlier reversed. In other words, the appellants had restored the credit reversed in the RG 23 Part II register and informed the aut....

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.... reversal of credit in question would show that it was an involuntary act on the part of the appellants under official compulsion. It was therefore, urged that since the oral direction of the Supdt. of Central Excise and the subsequent proceedings which followed was an illegality, the appellants took suo motu credit on 7-12-1993 which cannot be questioned legally or administratively by the Supdt. ....

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.... and said reversal of the wrong credit taken by the appellants would not give any cause of action to the appellants merely because the appellants had made a protest endorsement suo motu in the RG 23 Part II and the RT 12 return for August, 1990. It is well settled that there is absolutely no provision under the Central Excise Act, 1944 or under the MODVAT Scheme for the assessee to take suo motu c....