9911796707
TMI Blog2004 (12) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - The Revenue's appeal seeks setting aside of the Order-in-Appeal passed by the Commissioner (Appeals II) and restoring of the Order-in-Original. 2. Heard both sides and perused the record. 3. The facts of the case are that the respondent is a manufacturer availing himself of input credit. On 13-7-1999, the jurisdictional Superintendent reversed credit of over Rs. 3,03,819/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty has also stated that this unwarranted act was done without service of any notice or demand upon them and therefore they have filed a claim for refund of Rs. 3,03,819/-. I have carefully gone through the case records and examined the circumstances under which the refund claim has been filed by the party. The first question which will have to be determined by me is as to whether the debit entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been taken by the party and the balance after taking into account this debit entry would not have been carried over to page 100 of the Register. I fail to understand as to how the dated signature of the party's Authorized Signatory would have appeared at the end of page 99 of the Register. It would necessarily imply that the consent of the party was apparent at the time of making the debit en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re Commissioner (Appeals). Commissioner (Appeals) allowed the said appeal inter alia, on the ground that reversal of credit by Superintendent without issuing show cause notice to the party was not permissible. It is that order that Revenue seeks to reverse. 5. It is abundantly clear that reversal of credit has been made by the Superintendent on his own. This is not contemplated in law. If a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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