2000 (10) TMI 773

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DR, for the Respondent. [Order]. - The Addl. Commissioner of Central Excise (Preventive), Chandigarh vide his Order dated 24-7-1997 dropping the proceedings initiated against the appellants for the recovery of the duty amounting to Rs. 51,660/-. This amount of Modvat credit was sought to be recovered from the appellants in the proceedings initiated against them by the Department on the groun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Commissioner (Appeals), Chandigarh. The Commissioner (Appeals) in his Order dated 11-6-1999 observed that under the facts of the case, only recourse available to the party was to resort to Rules 173-H/173-L. Consequently, he held that the credit on the reported goods was not admissible under Rule 57-A. Accordingly, he set aside the Order-in-Original and allowed the appeal of the Department. 3.....