9911796707
TMI Blog2005 (11) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. Shri Sanjay Kumar, JDR, for the Respondent. [Order]. - The issue involved in this matter is in respect of the duty amount of Rs. 41,600/- and amount of penalty of Rs. 6,000/-. Since added together, amount comes to Rs. 47,600/- I admit the appeal and take up the matter for hearing of the stay. 2. Since the issue involved in this case is in narrow compass, I take up the appeal it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng documents under which the subject material was cleared form the factory of the supplier. 4. During the pendency of the matter before the Adjudicating Authority and before the appellate authority Rule 57G of the Modvat Credit Rules was amended by Notification No. 7/99. The said amendment reads as under :- "7/99-C.E. (N.T.), dated 9-2-1999: In exercise of the powers conferred by Section 37 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of the factory or warehouse; (ii) the declaration filed under sub-rule (1) does not contain all the details required to be contained therein or the manufacturer fails to comply with any other requirements under sub-rule (1)." After the said notification was issued Central Board of Excise & Customs vide its Circular No. 441/7/99, dated 23-2-1999 clarified the matter. The said clarification gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty liability is also not in dispute. Therefore, denial of Modvat credit to the appellants will be a miscarriage of justice. In view of the above discussion the order dated 28-11-2004 itself is required to be set aside. Accordingly, the impugned order is set aside to the extent of the Modvat credit to the appellants, and appeal is allowed.
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