2000 (12) TMI 416

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....ushkarna, JDR, for the Respondent. [Order]. -  Show cause notice dated 30-5-1996 was issued to the appellant calling upon him to state why Rs. 2,05,017/- wrongly availed as Modvat credit should not be recovered from them under Rule 57-U of the C.E. Rules, 1944 and why penal action should not be taken under Rule 173Q. While adjudicating on that notice, by Order-in-Original No. 159/97-CE ....

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....yer made by the Revenue, the appellate authority while passing Order-in-Appeal No. 715 (KDT) CE/JPR-II/2000, dated 17-7-2000, granted the following relief - "Hence the impugned order has incorrectly been passed and is set asides and the respondent directed to repay the amount of Rs. 2,05,017/- wrongly availed as Modvat credit, under Rule 57U of the Central Excise Rules, 1944". 2. Ld. Couns....