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TMI Blog2018 (7) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri P.K. Choudhary 1. When the matter was called for hearing none appeared on behalf of the appellant. A letter dated 22.03.2018 has been filed with the Registry on 21.03.2018 by the liquidator of the company mentioning that the company is under the Liquidation Process and requested that the appeal may be decided on the basis of the papers already submitted at the time of filing of the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent of Central Excise Range-III, Kalyani advised the appellant to maintain separate registers. The appellant vide letter dated 29.04.1999 informed the department that they had credited back the amount of Rs. 7,59,720/- and had segregated the two inputs and had debited Rs. 91,878/- which was the actual amount of MODVAT availed on the inputs used in the manufacture of the exempted final goods. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant amendment of Central Excise Rules, 1944 by insertion of new rule 57CCC (2) is reproduced below: "69(2). Where a person opts to pay the amount in accordance with the provisions of the Central Excise Rules, 1944 as amended by sub-section (1), he shall pay the amount along with interest specified thereunder and make an application to the Commissioner of Central Excise along with documentar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on inputs used in or in relation to exempted final products relating to the period beginning on the 1st day of March, 1997 and ending with the 31st day of March, 2000 (both days inclusive) is pending on the date on which the Finance Bill, 2010 receives the assent of the President, then, notwithstanding anything contained in sub-rules (1) and (2) of rule 57C and sub-rule (1) and sub-rule (9) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt had violated the provisions of Rule 57CCC. This issue has not been examined. Therefore, in the interest of justice, it is necessary to examine whether the appellant, in fact, has violated the provisions of Rule 57CCC. Consequently, the appeal is remanded to the Adjudicating Authority to consider the grounds of appeal filed by the appellant and to consider the claim of the appellant and to pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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