2000 (10) TMI 773

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..... (Preventive), Chandigarh vide his Order dated 24-7-1997 dropping the proceedings initiated against the appellants for the recovery of the duty amounting to Rs. 51,660/-. This amount of Modvat credit was sought to be recovered from the appellants in the proceedings initiated against them by the Department on the ground that they had taken the Modvat credit on the returned goods against their own in .....

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..... 1999 observed that under the facts of the case, only recourse available to the party was to resort to Rules 173-H/173-L. Consequently, he held that the credit on the reported goods was not admissible under Rule 57-A. Accordingly, he set aside the Order-in-Original and allowed the appeal of the Department. 3. The present appeal is against the afore-stated order of Commissioner (Appeals). I have h .....

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