2002 (2) TMI 678

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent. [Order]. - Appeal admitted and taken up for disposal with consent. 2. Notice issued to the respondent to this appeal proposed to impose a penalty on it under sub-clause (bbb) of Clause (1) of Rule 17Q on the ground that it had intentionally paid duty in excess of that payable on five consignments of plastic parts manufactured and cleared by it between 20-7-98 and 17-8-98. The ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... This appeal is against that order. 4. There is some justification for the claim in the appeal in order that the provisions of Rule 57E will not apply to the facts of the present case. Where an assessee has paid duty in excess of that payable and does not seek refund of that duty paid in excess. It is debatable whether the provisions of Rule 57E will apply so as to limit the Modvat credit t....