1997 (1) TMI 473

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...., JDR, for the Respondent. [Order]. - Briefly stated, facts of the case are as follows :- 1.1 The appellants herein are manufacturers of slurry explosives, excisable goods falling under sub-heading No. 3602.00 of the C.E.T.A., 1985. The said product is covered by the Modvat Scheme. They had declared the inputs and the said final product under Rule 57G. The appellants took Modvat cred....

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....iser in the Customs House. Accordingly, Modvat credit of Rs. 5,53,572.80 was disallowed. 1.2 On 26-8-87, the Superintendent of Central Excise debited the aforesaid amount of Modvat credit in R.G. 23 A (Part II). 1.3 On 17-9-87, the appellant wrote to the Assistant Collector urging him to allow the credit. 1.4 On 19-9-87, the appellants took up the matter with the Assistant ....

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....tice to you" or file an appeal before the Appellate Collector Calcutta's for reviewing the Superintendent's decision which disallowed taking credit of countervailing duty. The said letter dated 4-9-90 was received by the appellants on  7-9-90. 1.7 After receipt of this letter from the Superintendent, the appellants filed an appeal on 5-12-90 before the Collector of Central Excise (App....

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....s that the letter dated 4-9-90 be treated as an appealable order. 3.1 Ld. JDR, Shri S.N. Ghosh, has reiterated the finding of the lower appellate authority. 4.1 I have carefully considered the pleas advance from both sides. Facts set out above clearly point out that the Department itself gave an impression that the matter is under their reconsideration. If the decision of the Super....