TIOL-DDT 2596 · Wednesday, 13 May 2015 · story 4 of 6

Commissioner of Central Excise to be present in Supreme Court tomorrow

IN a case before the Supreme Court, the assessee appellant submitted calculation of duty even if payable:

Rs.

Demand

57,01,528

modvat credit adjustment

42,14,089

Net duty payable

14,87,439

Already paid

5,00,000

balance

9,87,439

The Revenue Counsel told the Court that the Department has instructed him to inform the Court that it does not have the invoices on the basis of which it could be verified as to whether calculations of modvat credit claimed by the appellant is correct or not. In the aforesaid scenario it would be appropriate if the representatives of the appellant have a meeting with the concerned officials of the Revenue so that adjustable modvat credit is worked out mutually in the said meeting.

Both the parties are agreed for the meeting. The Counsel states that on 14.5.2015 a responsible officer, preferably Commissioner of Central Excise, Calcutta II, shall also be present along with necessary documents.