9911796707
TMI Blog2006 (6) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals). In the impugned order, the Commissioner (Appeals) after relying upon the Board's Circular dated 16.10.2001 [reported in 2001 (46) RLT-M139] and in view of the Tribunal's decision in the case of M/s SAIL Bokaro Steel Plant Vs. Commissioner - 2002 (50) RLT 80 (CEGAT-Kol.)=2002 (142) ELT 574 has held that recovery of an amount equal to 8% of price of impugned goods, cannot be ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held as under: "However, as regards plea taken by the appellant that as per CBEC Circular No. 591/28/2001-Central Excise dated 16.10.2001 the appellant would be required to reverse the Modvat credit only to the extent of duty involved on the inputs used in the manufacture of machines cleared free of duty. It is observed that the CBEC has clarified that where the assessee has not paid 8% of total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7CC of erstwhile Central Excise Rules, 1944 as there is no provision for recovery of the same under Section 11A of the Central Excise Act, 1944." 6. In the Grounds of Appeal, the Revenue is not denying the existence the Circular nor any instructions conuary to the Circular were cited by Revenue. 7. In these circumstances as the Commissioner (Appeals) passed the order in view of the Circular issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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