2000 (10) TMI 374

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....e Appellant. Shri Sumit Das, DR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - In the impugned order ld. Commissioner has held : "To sum up, therefore, the credits taken on job-works, higher notional credits taken on Special Excise Duty, and those taken without producing original duty paying documents, on tools and on refractory bricks and foundry flux, during the perio....

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....uring parts of their main equipment from their sub-vendors and also importing certain parts. A SCN was issued by the Range Supdt. asking them to explain to the Asstt. Commissioner as to why an amount of credit of duty paid on goods should not be recovered under Rule 57-I of Central Excise Rules, 1944 and why penalty under Rule 209 read with Rule 210 should not be imposed upon them. The matter was ....

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....SCN either in terms of Rule 57-I or in terms of Rule 2(14) of the Central Excise Rules or in terms of the clarification given by the Central Board of Excise & Customs. He therefore, submits that the SCN is without jurisdiction. He, therefore, prays that the appeal may be allowed. 4. Shri S.K. Das, ld. DR reiterates the findings of the authorities below. 5. We have heard the submiss....