1997 (1) TMI 295

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.... JDR, for the Respondent. [Order]. -  Briefly stated, facts of the case are as follows :- 1.1 The appellants herein filed a declaration on 27th March, 1986 to the Assistant Collector of Central Excise, Rishra Division (now Dunkuni Division) indicating therein inputs with chapter head under one column and output with chapter head under the second column. This declaration was duly....

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....ause notice. The total Modvat credit proposed to be recovered from the appellants was Rs. 7,77,090/-. 1.4 On adjudication, the aforesaid amount of credit taken by them during the aforesaid period for different inputs was disallowed and since the said credit had been utilised, the appellants had been asked to pay that amount. A penalty of Rs. 10,000/- has also been imposed on adjudication o....

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....e for procedural deviation and particularly when this procedural deviation was in the knowledge of the department for the last six years. Consequently, I do not find that this is a fit case for recovery of Modvat credit even for the six months preceding the date of the show cause notice. 2.2 All that can be done by the Revenue is that they can enforce the proforma of declaration prospectiv....