2010 (6) TMI 682

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....r the Respondent. ORDER Heard both sides. 2. This is the second round of litigation wherein the duty demand has been confirmed against the appellant. 3. The issue involved in this case is that whether the appellants are required to reverse the duty on lost quantity which were not issued by the manufacture of finished goods and whether the reconciliation statement submitted by the appel....

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....inable. 5. Considering the submissions made by the learned Advocate on the issue of show cause notice I find that the case law cited by the learned Advocate is squarely applicable in this case also. In the cited case also, the show cause notice was issued on 19-6-2001 invoking the provisions of Rule 57-I. Rule 57-I provided for recovery of Modvat credit taken wrongly by an assessee. The Modvat ....