TMI Blog2005 (1) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... gya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. These applications are by the appellants pointing out what they call apparent mistakes in Final Order Nos. 944 945/2004, dated 23-9-2004 [2005 (180) E.L.T. 209 (T)] passed by this Bench in Appeal Nos. E/485/2001 E/171/2002. The appeals were against an order passed by the Commissioner of Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opposed by the Revenue on the strength of case law. We dealt with this dispute in paragraph-3 of the final order, wherein we discussed the issue elaborately and, after considering the relevant case law, recorded the view that the Superintendent was competent to issue the show-cause notices in question. One of the mistakes pointed out in the present applications is in relation to this decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der their alternative plea for SSI benefit and Modvat benefit. It is stated that these benefits had been claimed by the assessee in their replies to the show-cause notices, but the same were not considered by the Commissioner. The benefits were claimed in the above appeals also, but, again, the claim was not attended to. After a perusal of the records and hearing both sides, we find that there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00. The amount of duty shall be re-quantified by the Commissioner after granting them admissible SSI benefit and Modvat credit on eligible inputs subject to production of valid duty-paying documents. No interest shall be charged under Section 11B of the Central Excise Act, 1944 on any duty so re-quantified, as the demand of duty is not under the proviso to Section 11A (1) . (c) The last two ..... X X X X Extracts X X X X X X X X Extracts X X X X
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