2010 (6) TMI 682

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... both sides. 2. This is the second round of litigation wherein the duty demand has been confirmed against the appellant. 3. The issue involved in this case is that whether the appellants are required to reverse the duty on lost quantity which were not issued by the manufacture of finished goods and whether the reconciliation statement submitted by the appellant and had any relevance with the dem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ade by the learned Advocate on the issue of show cause notice I find that the case law cited by the learned Advocate is squarely applicable in this case also. In the cited case also, the show cause notice was issued on 19-6-2001 invoking the provisions of Rule 57-I. Rule 57-I provided for recovery of Modvat credit taken wrongly by an assessee. The Modvat provisions contained in Rule 57A to Rule 57 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X