2006 (3) TMI 613

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.... Ms. Ashima Bansal, JDR, for the Respondent. [Order]. - Heard both the sides. The learned Counsel for the appellant contended that the Order-in-original was made by Deputy Commissioner who has no pecuniary jurisdiction in respect of this matter because the Modvat credit involved was more than Rs. 20 lakhs. According to him, as per the Circular No. 3/92-CX. 6, dated 14-5-92 of the Board, De....

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.... under Rule 57-I of the said rules. As per paragraph 3(B) of the said circular, notwithstanding the powers of Assistant Commissioners to adjudicate the cases involving duty amount upto Rs. 5 lakhs, all cases of determination of valuation and/or classification other than those covered under category 'A' will be adjudicated by Assistant Commissioner without any limit as also modvat disputes, other t....

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....received in the factory under the cover of the gate pass evidencing the payment of duty on such inputs. Reliance was placed on Notification No. 7/99-C.E.(N.T.), dated 9-2-1999 by which sub-rule (2) was added in Rule 57G which provided that credit under sub-rule (2) shall not be denied on the grounds that any of the documents, mentioned in sub-rule (3) did not contain all the particulars required t....

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....amount in respect of which comes to Rs. 20,970/-, as stated by the learned Counsel, they have not stated the specific use of this polythene film, as held by the Commissioner. 3. Having regard to the facts and circumstances of the case, it is directed that there shall be interim stay of the impugned order on the appellant's depositing a sum of Rs. 1,50,000/- (Rupees one lakh fifty thousand ....