2013 (12) TMI 1560

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....1997] and CEAT Tyres Ltd. [W.P. (C) 399/1997]. First three writ petitions were disposed of vide order dated 18-9-2013, which reads as under : - "1.     These three writ petitions are connected and raise a similar issue relating to reversal of Modvat credit under the Special Scheme announced on 4-1-1997 and for appropriate relief. Another prayer made is for appropriate adjudication of the amount of Modvat Credit to be reversed and if in excess, reversal/payment should be computed on the basis of the said adjudication. 2.       In the order dated 31-1-1997, it was noticed that the three petitioners had submitted that they had already reversed the correct amount of Modvat cred....

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....t Accountant to determine the correct amount of Modvat Credit to be reversed as per the Special Scheme dated 4-1-1997. (ii)     The petitioners herein will submit figures and calculations to enable the Cost Accountant to carry out the said exercise. (iii)    The Cost Accountant will provide opportunity to the petitioners/their authorized representatives to explain the accounts and the manner in which they have reversed the Modvat Credit. (iv)    The Cost Account will submit a report to the Excise Department with copy to the petitioners herein. (v)     The adjudicating authority/Commissioner will then consider the report and thereafter d....

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....as counsel for the respondents wanted to obtain instructions, whether Cost Accountant can be appointed in the present case, as has been directed in the cases of Apollo Tyres Ltd. v. U.O.I. and Ors. [W.P. (C) No. 396/1997], Modi Rubber Ltd. v. U.O.I. and Ors. [W.P. (C) No. 397/1997], Goodyear India Ltd. v. U.O.I. and Ors. [W.P. (C) No. 398/1997] and CEAT Tyres Ltd. v. U.O.I. and Ors. [W.P. (C) No. 399/1997] (supra). 5. Learned counsel for the respondents has informed us that no decision has been communicated by the Commissioner of Central Excise, Jaipur, as records of this case are not traceable. She, however, states that the issue involved in the present writ petition is identical to the issues, which were raised by the Apollo Tyres....

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....tificates should be issued only after verification of the records of the exporter by a Cost Accountant nominated by the Chief Commissioner under Section 14A of the Central Excise Act, 1944." 6. Learned counsel for the respondents accordingly submits that similar order may be passed and the Chief Commissioner/Commissioner should be permitted to appoint a Cost Accountant to conduct the enquiry/verification of record, as was directed in other cases. 7. Learned counsel appearing for the petitioner makes a similar prayer and states that the facts of the present case are identical to the other cases of Apollo Tyres Ltd., Modi Rubber Ltd., Goodyear India Ltd. and Ceat Tyres Ltd. He submits that no useful purpose would be served in ....