TMI Blog2003 (11) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... als are being disposed off together as the issue involved is identical. 2. The appellants are engaged in the manufacture of organic chemicals in their factory located at Nandesari. They received the inputs from their sister concern situated at Ankleshwar. The Ankleshwar unit was served with the Show Cause Notice raising demand of duty of about Rs. 53,00,000/- (approx.), which was confirmed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for differential duty against Ankleshwar unit was made on the ground of suppression of facts, the provision of Rule 57E, is amended with effect from 1-3-1997 did not allow taking of credit of such duty. The disallowance of credit as proposed vide these two Show Cause Notices, were confirmed by the Asstt. Commissioner on the ground that pre-deposit of duty was not payment of duty, therefore credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not be given to them. On the other hand if the appeals filed by the Ankleshwar unit is rejected, the amounts of duty as deposited, by them, under the stay order would be differential duty paid by them and the appellants would be entitled to take the credit of the same. He also submitted that the amended provisions of Rule 57E were not applicable, in this case, since amendment of Rule 57E co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officers in charge at recipient's end till the amounts so mentioned are corrected by the proceedings carried out by the officers in charge of supplier's factory by initiating action to alter the status and amounts mentioned on such documents. The Central Excise Officers having jurisdiction over Ankelshwar unit should have first taken action to withdraw the certificates. That having not been done, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
