1995 (10) TMI 139

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....dvocate, for the Appellant. Shri Vipin Handa, S.D.R., for the Respondent. [Order]. -  The appeal is filed against the demand of about Rs. 53 lakhs and odd on account of duty and Rs. 3.63 lakhs and odd on account of maintenance expenses incurred by the dealers of the appellant. By order dated 7-6-1995 we indicated that regarding the demand of Rs. 53 lakhs and odd, the appellants have ....

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....hed the Jurisdictional Superintendent to issue a certificate of the debit made by him and the Superintendent refused to give the certificate. 3. The Departmental Representative, Shri Vipin Handa justified the stand taken by the Superintendent. According to him, requirement of deposit is a statutory requirement under Section 35F of the Central Excises and Salt Act, 1944 while the credit to which....

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....iting the RG-23A Pt. II and make up any shortfall by way of cash deposit. Permission granted." It is true that what is required to be done at this stage is deposit under the statute and what can be given credit to for the Modvat amount is duty. If the appellant had not filed the appeal, he should certainly be given credit for the amount of duty out of the Modvat credit to the extent of the Modv....

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....ch adjustment can be made. This is what the Tribunal did in the cases earlier. Further the order dated 31-8-1995 also indicates that we were inclined to grant the request. 4. When an appeal is pending before an authority, payment adjustment and the like will only be subject to the final order to be passed by the appellate authority. If amount to cover the liability for deposit is available in t....