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2011 (2) TMI 537 - AT - CustomsDemand - Advance licence - Notification No. 203/92-Cus., dated 19-5-1992 - DEEC scheme - Reversal of MODVAT credit - the appellant has not categorically stated so in the grounds of the appeal, they purport to say that, unless the amount of Rs. 87,158/- was reversed by the respondent in their MODVAT account and interest thereon paid within the prescribed period, the benefit of the amnesty scheme would not be admissible to them - It is submitted that such reversal of credit was done in terms of a clarificatory circular issued by the Board, viz. Circular No. 318/34/97-CX. dated 26-6-1997 - such a certificate of the Assistant Commissioner of Central Excise, Div. III, Surat, which certifies thus “It is certified that the particulars of MODVAT amount reversed/debited and the amount paid as per the details shown in this statement are true and correct. The referred amount reversed in terms of Public Notice No. 9/97 - Appeal is dismissed
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