2003 (11) TMI 363

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...., for the Respondent. [Order per : P.G. Chacko, Member (J)]. - Having examined the records and heard both sides, we are of the considered view that the applicants have a strong prima facie case. Accordingly, we allow the present application and proceed to deal with the appeal. 2. The ld. Commissioner (Appeals) has passed the impugned order not on merits but on the sole ground of non-compli....

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....n affirmed by the Supreme Court vide 2003 (153) E.L.T. A89. In Pushpaman Forgings, the Tribunal had held that the amount sought to be recovered under Rule 57CC was neither duty nor Modvat credit and hence not recoverable for want of recovery proceedings machinery under the Act or Rules. The ld. Counsel has also relied upon the Board's Circular No. 739/55/2003-CX., dated 28-8-2003 which indicates t....