2006 (11) TMI 422

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mod Kumar, JDR, for the Respondent. [Order]. - Heard both sides. Shri R.G. Udgikar Ld. Consultant is present on behalf of the appellant. Shri Pramod Kumar, JDR is present on behalf of the Revenue. 2. Ld. Consultant submits that the following issues are involved in the case :- (i)      Levy of interest. (ii)    Confiscation of Plant and Ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....antum of Modvat credit as a Revenue Expenditure when such Inputs/Spare Parts are utilized. 4. As regards the interest, his submission is that the same was imposed by virtue of corrigendum dated 23-7-1999. His submission is that once the adjudicating authority has passed the order, the authority has become functional officio and can not review its own order in the absence of any express pro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....are concerned, the ld. Consultant draws my attention to Rule 173Q sub Rule 2 which is reproduced as under :- "(2) Where- (a)     in the case of contravention of the nature referred to in clause (a) or clause (b) or clause (c) or clause (d) or sub-rule (I), the duty leviable on the excisable goods referred to in that sub-rule exceeds one lakh of rupees or (b) &nbsp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Act, may in addition to the award of confiscation and penalty under sub-rule (1), direct, for reasons to be recorded in writing, the confiscation of any all of the following belonging to such [manufacturer, producer, registered person of a warehouse or a registered dealer], namely :- (i)      any land, building, plant, machinery, materials, conveyance, animal or any oth....