2004 (3) TMI 637

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....Shri M.H. Patil, Advocate, for the Respondent. [Order]. -  This is a Revenue appeal directed against the order-in-appeal passed by the Commissioner (Appeals). The show cause notice issued to the respondents alleged that the respondents have taken credit of CVD on the basis of improper documents and thereby contravened the provisions of Rule 57G read with Rule 57A of Central Excise Rules....

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....er, hence the instant appeal to the Tribunal by the Revenue. 3. Heard both sides. 4. The first ground is that the payment of CVD on the input refers to excess imports. So far as this ground is concerned the Commissioner (Appeals) has recorded in his impugned order that, this is not a case of a default and evasion of Customs duty, in order to attract disqualification contained in Ru....

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....enticity of the payment of duty on the goods so cleared except the certificate which the respondents produced. The list of duty paying documents as specified in the Rule 57G of the Rules may not specifically refer to duty payment affected subsequently to the clearance of the goods. However, the payment having been made on the basis of cash challan and duly certified by the concerned appraiser of t....