TaxTMI 
TaxTMI 
1997 (7) TMI 312
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....ma, Member (T)]. - The short point for determination in this appeal is whether the Assistant Collector competent to disallow the Modvat credit taken in terms of Rule 57-I and to demand/recover the amount utilised. 2. The facts of the case are that the respondents had wrongly availed the Modvat credit amounting to Rs. 62,902/- in one case and Rs. 1,38,033/- in another case. The respondents ....
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....t the Board had instructed that the respective adjudicational officers should issue and decide the show cause notice and that since the power of adjudication here is not with the Assistant Collector, he cannot issue show cause notice, leave alone the Superintendent. He, therefore, allowed the appeal of the assessees. The Collector (Appeals) also held that the Assistant Collector thus has powers to....
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....om him"; that in sub-rule (xi) of Rule 2 of Central Excise Rules, 1944 "Proper Officer" means the officer in whose jurisdiction the land or the premises of the producer of any excisable goods are situated; that this definition is wide enough to include all Central Excise Officers having jurisdiction over a factory; that the Board's circular relied upon by the Collector (Appeals) prescribed that mo....
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....e of Rule 57-I is the Assistant Collector. The Assistant Collector being the proper officer for the purpose of Rule 57-I, therefore he is fully competent to disallow the Modvat credit wrongly taken and recover the amount utilised. Since this rule is specific one, therefore, the Board's circular relied upon by the Collector (Appeals) will not be applicable where Rule 57-I alone is invoked and is ma....