2005 (3) TMI 606

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....Appellant. Smt. R. Bhaghya Devi, SDR, for the Respondent. [Order per : Moheb Ali M., Member (T) (Oral)]. -  This appeal arises out of the order of Commissioner (Appeals), Madurai. 2. The facts are that the appellants were availing Modvat credit on rejected/returned final products received for reprocessing/re-examination/re-packing, etc. The original authority denied the credi....

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....sallow the credit on account of any short payment of duty or short reversal of credit made by the appellant on the rejected/returned goods at the time of subsequent clearance. 4. Heard both sides. The appellants represented by Shri S.P. Thakur, Vice-President, M/s. Madura Coats Ltd., strongly urged that the Commissioner (Appeals) travelled beyond the purview of the show cause notice inasmu....

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....ennai - 2005 (180) E.L.T. 489. Ld. SDR Smt. R. Bhaghya Devi argued that the Commissioner (Appeals) has not traversed beyond the scope of the show cause notice in giving the directions as stated above by the appellants. The Commissioner (Appeals) was well within his rights to direct lower authorities to allow the credit after properly checking up the amounts of credit involved. She read through the....