GANGESHWAR LTD. Vs. C.C.E., ALLAHABAD

JUDGEMENT

(1.) Appellants manufacture V.P. Sugar falling under tariff Heading 17.01 of the Central Excise Tariff Act, 1985. During the period September, 1996 they availed modvat credit totally amounting to Rs.1,04,211/ - on certain inputs under rule 57 -A of the Central Excise Rules, 1944. The proceedings were initiated against them and the Assistant Commissioner of Central Excise, Gorakhpur vide his order dated 25.7.1997 disallowed the credit of the aforesaid amount to the appellants apart from imposing a penalty of Rs.5,000/ - on them under rule 173 -Q of the Central Excise Rules,1944.

(2.) The party filed an appeal but the Commissioner (appeals), Allahabad vide his order dated 15.1.1998 dismissed the appeal of the party upholding the order of the Original Authority.

(3.) The present appeal is against the above order of the Commissioner (appeals). When the matter is called no one is present despite the notice issued to the appellants by the Registery on 9.3.2001 with a copy endorsed to Shri Rajesh Chhibar, learned counsel for the appellants. Shri Rajesh Chhibar, advocate has however sent a communication dated 30.4.2001 in which it is stated that the Apex Court in the case of Kolhapur Cane Sugar Vs Versus Union of India - 2000(119) ELT -257(SC) have held that if the rules are repealed without having any saving clause, all the proceedings initiated thereon would become void. It is further stated that on these lines, the matter is referred to the Larger Bench in the case of Kisan Sahakar Chinni Mills in appeal No.E/2032/97 -NB(S). It is, therefore, requested that the hearing should be adjourned to some other date. I have considered these submissions. This matter has bee adjourned from time to time for at least 7 times earlier for one reason or another. In this view of the matter, I am not inclined to adjourn this matter nay further and proceed to decide the case on the basis of the material on record.