TMI Blog2014 (3) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... Circular dated 16.07.2002 is relevant to the facts of this case and I also find that this facts were in the knowledge of the department that the inputs which has been written off in the books of accounts by the respondents are to be treated as auction sale and on this auction sale amount, they are paying duty. Therefore, as per the Circular dated 16.07.2002, they have discharged the duty liability and the same has been considered by the learned Commissioner in the impugned order - Therefore, the learned Commissioner, rightly dropped the show-cause notice - Decided against Revenue. - E/2937/05-Mum - Final Order No. A/197/2014-WZB/C-IV(SMB) - Dated:- 9-1-2014 - Ashok Jindal, J. For the Appellant : Dr B S Meena, Addl. Commissioner (AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the credit taken on these inputs. 5. On the other hand, the learned Advocate submits that tin the respondent's own case (for Kandivili East unit), for the same period, same proceedings were initiated and the show-cause notice was dropped by the learned Commissioner vide order dated 12.03.2003 and the said order has been accepted by the department. Therefore, for the same period against the same assessee, another proceedings are not sustainable in the light of the judgement of the hon'ble Apex Court in the case of CCE vs. Novapan Industries Ltd. - 2007 (209) ELT 161 (SC). The learned Advocate further submits that as the procedure for disposal of these obsolete inputs has been informed to the department vide their letter dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing off in the books of accounts which shows that the inputs were not absolutely held obsolete. Therefore, the provisions of paragraph 3(iii) of Circular dated 16.7.2002 is not applicable as the same is applicable for inputs which has been written off for fully. In these circumstances, I find that para 3.2 of the Circular dated 16.07.2002 is relevant to the facts of this case and I also find that this facts were in the knowledge of the department that the inputs which has been written off in the books of accounts by the respondents are to be treated as auction sale and on this auction sale amount, they are paying duty. Therefore, as per the Circular dated 16.07.2002, they have discharged the duty liability and the same has been considered b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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