2004 (2) TMI 529

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.... the Respondent. [Order]. - This is an appeal filed by the Revenue against the Order-in-Appeal No. 278/2003 (M I), dated 4-7-2003. To avoid repetition of facts and findings, it is appropriate to extract the order, which is reproduced herein below :- "Vide the impugned Order, the Lower Authority had held as  follows :- I observe from the records and from the admission of the assess....

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....g 57-E certificate from the jurisdictional Range Officer. But, the differential duty certified under Rule 57-E was to have been taken within 6 months from the date of issue of 57-E certificate in line with Rule 57G(5) of the Central Excise Rules, 1944. In the instant case, the 57-E certificate was not issue at all and, therefore, the question of taking the credit within 6 months did not arise. ....

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....credit. I agree with the Appellant. As a consequence of Order-in-Original No. 4402, dated 30-8-2002, the findings rendered in the impugned Order-in-Original No. 3/2002, dated 7-1-2002 becomes infructuous. Hence, I set aside the impugned order and allow the appeal". The Revenue contend that the supplementary invoices were re-issued under Rule 57AE of the Central Excise Rules, 1944 for the duty p....

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....horities have held that there was no suppression of facts as alleged by the department. Therefore, in terms of Board's Circular F. No. 345/2/2000-TRU, dated 29-8-2000, the supplementary invoices is required to be accepted, which has been done by the Commissioner and there is no merits in the Revenue appeal. 4. On a careful consideration, I notice from the impugned order which is already ex....