2005 (5) TMI 498

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....e Appellant. None, for the Respondent. [Order]. - None is present on behalf of the respondents. Heard Shri N.V.B. Nair, JDR for the Revenue. 2.The ld. JDR submitted that the order passed by the Commissioner (Appeals) is totally illegal and unjustified because Rule 57F(13) of the Central Excise Rules, 1944, stipulates that where inputs are used in the final products which are cleared fo....

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....7F(13) does not arise as there is no balance of the same. The Commissioner (Appeals)'s observation that the Bond amount was sufficiently large to cover the entire duty amount and not deducting the entire amount of duty from the Bond amount is only a procedural irregularity, is irrelevant and immaterial at this stage, what is relevant is, whether the assessee has utilised the balance of deemed cred....

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....2) E.L.T. 23 (Tri.) = 1998 (27) RLT 185 is also not acceptable, since the provisions laid down under Notification No. 85/87, dtd. 1-3-97 are mandatory in nature and as such are binding which has been reiterated as per CEGAT Order No. A-968/98/NB, dtd. 4-9-98 in case of M/s. Akansha Steel Ltd. v. CCE, Meerut. Also, non-observation of procedural condition cannot be condoned, since it may facilitate ....