TMI Blog2000 (8) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... outputs but had not included Sponge Iron in their initial declaration because at that time Sponge Iron was exempt from duty and therefore no Modvat credit could be claimed. However, with effect from 1-3-1992 it became dutiable and therefore, in respect of the quantities received under valid duty paying documents, they took the Modvat credit and availed it for the purpose of paying duty on the declared outputs. However, they inadvertently omitted to file a supplementary declaration amending the one initially filed, to include this item. As soon as this omission was pointed out by the Supdt., they filed a supplementary declaration including Sponge Iron explicitly therein. However, the demands in these two appeals are in relation to periods pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y were satisfied about the bona fides and substantive compliance with the requirements of the Modvat procedure and the second, represented by the case cited by the learned DR in which the declaration has been held to be a substantive requirement and not a procedural or technical one and was considered as not condonable even in the circumstances mentioned therein. 4. Arguing for the appellant, Shri Alok Arora, ld. Advocate submitted that the basic fact that Sponge Iron has been received under valid duty paying document and utilised in the production of the final product is not in dispute. At the time of filing initial declaration, the Sponge Iron did not figure therein as it was exempted. But, inadvertently the party omitted to file a supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Adjudicating Authority to examine the issue afresh in the light of amendment to Rules 57G and 57T as per Notification No. 7/99-C.E. (N.T.), dated 9-2-1999, and the two Circulars (M.F. D.R. letter F.No. 267/6/92-CX dated 30-1-1992 and Circular No. 441/7/99-CX., dated 23-2-1999). He referred to the relevant amendment [7/99-C.E. (N.T.), date 9-2-1999] which is as under :- "7/99-C.E. (N.T.), dated 9-2-1999 : In exercise of the powers conferred by Section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, namely :- 1. (1) These rules may be called the Central Excise (3rd Amendment) Rules, 1944. (2) They shall co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stage. Particularly, he drew our attention to the para 8 of the said judgment which reads as under :- "8. It is well settled that the word "Proceedings" shall include the proceedings at the appellate stage. It is sufficient to refer to the judgment of this Court in Garikapati Veeraya v. N. Subiah Choudhry Ors. - AIR 1957 S.C. 540 wherein the Court said at page 553 :- "(i) That the legal pursuit of a remedy, suit appeal and second appeal are really but steps in a series of proceedings all connected by an intrinsic unity and are to be regarded as one legal proceedings". Hence we are unable to persuade ourselves to agree with the view expressed by the Full Bench of the High Court in the judgment under appeal that the Circular would ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
