2004 (4) TMI 98

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....ral Excise, AR-1, SBY-Alang and the endorsement below the same addressed to the petitioner calling upon the petitioner to make payment of the outstanding Government dues arising from the Order-in-Original No. BVR/764 to 807/97, dated 24-12-1997/5-1-1998. 3.We have heard Mr. Paresh M. Dave, learned counsel for the petitioners and Ms. Dharmishta Raval, learned senior standing counsel for the Central Government, Assistant Commissioner of Central Excise, Bhavnagar and the Superintendent of Central Excise, ASBY, Alang, the respondents herein. 4.It appears that the above numbered order-in-original was passed pursuant to the 44 show cause notices including the show cause notice issued against the present petitioner No. 1 (hereinafter referre....

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....able to the exempted final products amounted to Rs. 17,07,520/- and the same was accordingly reversed by the petitioners on 1-3-1994 as is apparent from RG-23-A-Pt.II. Since, no Modvat credit was availed of duty on third vessel namely ZAKIR HUSSAIN, hence, the question of reversing any credit on clearance of the goods of Chapter 72 and 73 obtained from breaking up of ship ZAKIR HUSSAIN cannot and does not arise. In the instant case, the first show cause notice7. dated 15-9-1993 covered the period from March, 1993 to July, 1993, the second show cause notice dated 4-1-1994 covered the period from August, 1993 to November, 1993 and the third show cause notice dated 22-6-1994 covered the period from December, 1993 to February, 1994 and amoun....

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....aforesaid reply and further reminder dated 19-8-2003 (Annexure "K"), the Superintendent of Central Excise at Alang, Bhavnagar, respondent No. 3 herein, has not looked into the matter and instead reiterated in the impugned communication dated 8-1-2004 (Annexure "L") the stand earlier adopted that the petitioners are liable to make payment of duty as per the order-in-original dated 24-12-1997/5-1-1998 since there was no stay granted by this Court. 6.Mr. Paresh M. Dave for the petitioners has submitted that in view of the aforesaid clear stand taken by the Assistant Commissioner of Central Excise, Bhavnagar that in respect of the two vessels the Modvat credit taken by the petitioner earlier was reversed and in case of the third vessel, no M....