2011 (5) TMI 502

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.... both sides duly represented by Shri N.K. Oza, ld.Advocate appearing for the appellant and Shri S.K. Mall, ld.SDR appearing for the Revenue, I find that the appellant is engaged in processing of fabrics, for which purpose, they procured grey fabrics from outside. They availed the benefit of CENVAT Credit of duty paid on the said grey fabrics in terms of provisions of Rule 57A. It is seen that ther....

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....s.6,500/- (Rupees Six Thousands, Five Hundred Only). The said order was appealed against by the appellant before Commissioner(Appeals), who rejected the same. Hence, the present appeal.   3. I find that the provisions of Para 4 of the notification in question are to the effect that in case a manufacturer has availed credit in respect of input in terms of provisions of sub-rule (1) of Rule 57....

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....ies on Circular No.66/88, dt.20.12.88, stating that to have uniformity in the matter, Show Cause Notices under Rule 571 for wrong availment of MODVAT Credit invoking extended period of limitation should be issued and decided by Collectors only. In all other cases of wrong availment of MODVAT Credit, respective adjudicating officers should issue and decide the Show Cause Notice. As such, he submits....

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....sp; 6. I agree with the learned SDR that the Superintendent being a Central Excise officer, is empowered to issue Show Cause Notice under the Act. Ld.Advocate has not shown any provisions of law, de-barring the Superintendent from issuance of Show Cause Notice. Reliance on the circular, which in any case, was issued only to emphasize the fact that in the case of extended period, only Collectors s....