2001 (7) TMI 858

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....or the Appellant. Shri M.P. Singh, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)].  The appellant M/s. D.F.I. Sanitar, New Delhi is a manufacturer of bathroom fittings and parts thereof falling under chapter headings 3974 and 84 of the Central Excise Tariff. The differential duty demand of Rs. 13,615/- has been confirmed on them in the impugned order on the ground tha....

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....d the credit the Modvat account had been reversed. The appellant's plea now before us also is that the differential duty may be allowed to be adjusted against their RG-I account for the relevant period without insisting on payment of the differential duty in cash. The learned DR has opposed it on the ground that once the appellant opted out of the Modvat scheme, the balance in the Modvat credit la....