2001 (3) TMI 488

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....ant. Shri J.M. George, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - On hearing both sides on the Stay application, it appeared that on a short point the appeal itself could be decided. This was done by granting waiver of pre-deposit of Rs. 20,03,716.85, confirmed as duty and penalty of Rs. 1 lakh imposed on the appellants. 2. We have heard Shri J.C. Patel for....

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....r of the unit the registration of which was cancelled were transferred to the equivalent register of the consolidated unit. 4. Two show cause notices were issued seeking denial of the credit so transferred on the ground that the transfer had been made without following the provisions of Rule 57F(7) of the Central Excise Rules, 1944. The Assistant Commissioner in his common order confirmed ....

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....find much relevance in the other citations made in the appeal memorandum. 6. The relevant sub-rule is extracted below : "On an application made by a manufacturer, the Commissioner of Central Excise may, subject to such conditions and limitations as he may impose, permit a manufacturer having credit in his account in Form RG-23A maintained under Rule 57G and lying unutilised on account o....