2000 (10) TMI 440

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....manufacture of different products. They are availing the credit of duty taken on the inputs and capital goods under Modvat scheme. The department alleged that in respect of certain inputs and capital goods Modvat credit was not admissible to the respondents. The respondents represented before the Asst. Commissioner who disallowed the Modvat credit on certain items and ordered for recovery thereof under Rule 57-I for inputs and under Rule 57U for capital goods. Being aggrieved by this order of the Asst. Commissioner, the respondents filed appeals before the Commissioner (Appeals). The Commissioner (Appeals) held that the cases decided by the Asst. Commissioner were beyond his competence as Modvat credit involved in these cases was above Rs. ....

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.... a grower, curer, wholesale dealer, broker or commission agent, or manufacturer, or intended grower, curer, wholesale dealer, broker, commission agent or manufacturer are situated. In the instant case the factory of the respondents falls within the jurisdiction of the Asst. Commissioner, Kota, therefore, under Rule 2(14), the Asst. Commissioner, Kota is the proper officer to decide the notices issued for the recovery of irregular credit taken under Rule 57-I for inputs and under Rule 57U for capital goods. 4. Rule 4 of the Central Excise Rules, 1944 provides that the CBEC shall appoint such person as it thinks fit to be a central excise officer, or to exercise all, or any of the powers conferred by the Central Excise Rules, 1944 on su....