1997 (5) TMI 282

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....der the Tribunal had set aside the order of the Commissioner whereby he had directed them to reverse Modvat Credit amounting to Rs. 35,85,481/- taken by them under Rule 57H of Central Excise Rules, 1944. The order was passed by the Commissioner on the ground that the credit in question had been taken by them on the strength of transfer notes issued by their Bombay office which were not relatable to the duty paying documents like Bills of Entry and Gate Passes. The said order was set aside by the Tribunal under the order in respect of which the present Rectification Application has been filed by the Commissioner contending that certain crucial facts stated in his order had not been considered by the Tribunal in passing the order and such non....

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....the contention raised in the application that a certain crucial fact stated in the Commissioner's order had not been considered by the Tribunal while passing the subject order is not factually correct. As stated in the application, one crucial fact is the finding of the Commissioner in his order that the vouchers evidencing the payment of duty for the purpose of taking Modvat Credit. It is urged that if this factual position is appreciated there would be no need at all to undertake the laborious exercise of reconciliation as decided in the Tribunal's order. 5. By the order in question, the Tribunal had set aside the Commissioner's order and allowed the appeal of the present respondents by remand to the Commissioner for de novo decisio....