2005 (11) TMI 268

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....he Respondent. [Order]. -  When this matter was called out, none appeared for the Respondent. Since the issue involved is in short compass, I take up the matter for disposal. 2. The learned D.R. submits that the Commissioner of (Appeals) order is wrong and is being challenged on the ground that once the credit of the duty has lapsed then the Respondents are not eligible to avail....

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....44) shall lapse and shall not be allowed to be utilized for payment of duty on any excisable goods, whether cleared for home consumption or for export". The Commissioner (Appeal) while interpreting the above provisions in his order-in-appeal has held that "It is evident that Rule 57F 17(D) was applicable to those manufacturer who were required to pay duty under Section 3A as on 1-8-1997. As the....