2004 (1) TMI 569

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....ndent. [Order]. -  Shri C.S. Biradar, learned Advocate appearing for the appellants states that the appellants cleared the impugned goods to a job worker under Rule 57F and received back the same after re-processing. At the time of sending the impugned goods as required under sub-rule (6) of Rule 57F, 10% of the value was debited in the PLA. After receiving back the processed inputs credit ....

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....ontention that on account of such mentioning of the PLA under the said column 20, the appellants were under the genuine belief that the re-credit of the amount paid from PLA can be taken in the PLA. He also submits that it would have made no difference as far as Revenue is concerned if the amount was re-credited in RG 23A Part II as the duty could have been paid on subsequent clearances from that ....