1999 (8) TMI 90

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..... ed credit under 'Modvat Scheme' for one of its claimed products born out of the manufacturing process namely Methanol, on the plea that it was a final product and fell within the ambit of Notification No. 177/86. 3.Revenue, however, rejected the plea and Superintendent, Central Excise, Ujjain, issued show cause notices, dated 15-2-1991, 25-4-1991, 30-5-1991, 20-6-1991, 23-8-1991 and 18-11-1991 ( .....

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..... ined pending for as good as 6 years depriving Revenue Forums from adjudication of the dispute raised by the Company. 6.Challenge thrown to show cause notices is wholly premature at this stage and instead of forestalling proceedings before Revenue Forums, the Company should have replied the show cause notice and persuaded the Revenue Authorities to appreciate its claim. Having failed to do so it .....

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