2001 (10) TMI 817

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.... Shri Soundararajan, DR, for the Respondent. [Order per : Jeet Ram Kait, Member (T) (Oral)]. -  The appellants have come in appeal against Order-in-Appeal No. 135/99 (M-II), dated 10-9-99 as the Commissioner (Appeals) has dismissed their appeal under Section 35F of the Act for not pre-depositing the duty of Rs. 66,356/- and Rs. 3,000/-. 2. Shri P.S. Hanjra, Managing Director o....

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.... credit on their own in their RG 23A on 24-12-97. Later on, they informed the Range Superintendent about the availment. The Department felt that such availment was wrong on their own and they were supposed to take the same after getting the clearances from the Department. The Department's view was that any refund etc. cannot be availed on his own but only has to be applied for as per law. Therefor....

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.... demanded to pay duty on goods which have been supplied to the Department of Atomic Energy, Govt. of India. Further, the appellants can take Modvat credit within a period of six months from the date of payment of duty if the duty has been paid wrongly out of Modvat credit. It is only in cases of refund that they require the permission from the Department and are also supposed to follow the procedu....