2012 (9) TMI 776

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....II account as on 23-12-1998, the date on which the account was frozen by the Range Officer. The freezing of the account was on the basis of shortage of 64,288 Kgs of LDPE granules (raw material) found by the investigating officers of the department on stock verification. The subsequent proceedings of the department based on the finding of shortage of input in the appellant's factory culminated in issuance of a show-cause notice, which was contested by the party. The dispute between the department and the appellant was finally settled by this Tribunal partly in favour of the party vide Final Order Nos. 1243-1244/2006, dated 19-7-2006 which, according to the party, enabled them to take re-credit of the above amount of Rs. 6,72,672/- in their ....

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....SSI Exemption Scheme from 1999-2000. The records indicate clearances of final products having been effected in terms of the relevant SSI Notification from 1999-2000. One of the annexures to the refund claim shows that the party had made first payment of duty in October 1999 on clearances made in excess of the duty-free limit prescribed under the SSI Notification. Similar excess clearances made on payment of duty in February and March 2000 are also shown in this document. It is, thus, clear from the records that the appellant had switched over to the SSI Exemption Scheme as early as on 1-4-1999. Sub-rule (7) of Rule 57H reads as follows : "(7) A manufacturer who opts for exemption from the whole of the duty of excise leviable on good....