2008 (2) TMI 404

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..... l, for the Respondent. [Order per : K. Raviraja Pandian, J.].- In this reference case petition, the petitioner has sought for a direction to the Tribunal to draw up a statement of facts and refer the question of law as to "whether apparent shortage of the inputs would amount to contravention of Rule 57F and whether duty can be demanded under Rule 57-I of the Central Excise Rules?" 2. The petitio .....

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..... balance, if any. The petitioner declared the inputs as shortage and written off in the balance sheet. So, that shows that the goods are not available and it has not been used for in or in relation to manufacture of any excisable goods. Rule 57-I provides for recovery f credit wrongly availed or utilised in irregular manner. Hence, in respect of the goods, which are found shortage and written off .....

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