2003 (11) TMI 205

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.... (T)   [Order per : Archana Wadhwa, Member (J)]. - All the three appeals are being disposed off together as the issue involved is identical. 2. The appellants are engaged in the manufacture of organic chemicals in their factory located at Nandesari. They received the inputs from their sister concern situated at Ankleshwar. The Ankleshwar unit was served with the Show Cause Notice rai....

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.... contain all the requisite particulars as also on the ground that since the demand for differential duty against Ankleshwar unit was made on the ground of suppression of facts, the provision of Rule 57E, is amended with effect from 1-3-1997 did not allow taking of credit of such duty. The disallowance of credit as proposed vide these two Show Cause Notices, were confirmed by the Asstt. Commissione....

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....Nandesari unit has taken the credit of the duty paid by the Ankleshwar unit, refund would not be given to them. On the other hand if the appeals filed by the Ankleshwar unit is rejected, the amounts of duty as deposited, by them, under the stay order would be differential duty paid by them and the appellants would be entitled to take the credit of the same. He also submitted that the amended provi....

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....f amounts, as mentioned in and availed on prescribed documents, cannot be altered by officers in charge at recipient's end till the amounts so mentioned are corrected by the proceedings carried out by the officers in charge of supplier's factory by initiating action to alter the status and amounts mentioned on such documents. The Central Excise Officers having jurisdiction over Ankelshwar unit sho....