2005 (11) TMI 268

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..... alled out, none appeared for the Respondent. Since the issue involved is in short compass, I take up the matter for disposal. 2. The learned D.R. submits that the Commissioner of (Appeals) order is wrong and is being challenged on the ground that once the credit of the duty has lapsed then the Respondents are not eligible to avail the same towards utilizing for payment of duty. 3. Considered t .....

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..... ty on any excisable goods, whether cleared for home consumption or for export . The Commissioner (Appeal) while interpreting the above provisions in his order-in-appeal has held that It is evident that Rule 57F 17(D) was applicable to those manufacturer who were required to pay duty under Section 3A as on 1-8-1997. As the appellant became liable to pay duty under Section 3A, w.e.f. 1-9-97, the .....

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