2007 (8) TMI 245

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ferred against the judgment and order dated 16-11-2001 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi in Appeal No. E/2105/2000/NB/SM, whereby the appeal filed by the manufacturer was allowed. 2. The following questions of law have been sent for our opinion by the Tribunal: 3. "Whether the party was eligible for availment of modvat credit in one lump even before....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re violation of provisions of Rules 57A, 57F and 57G. The Assistant Commissioner of Central Excise ordered for recovery of the entire amount of Rs.1,38,378 under Rule 57-I and further imposed penalty of Rs.25,000/-. In Appeal, the Commissioner (Appeals) vide order dated 27-3-2000 rejected the appeal of the Firm. Against the order of the Commissioner (Appeals), appeal was preferred before the Custo....