Southern Gas Ltd. Vs. Commissioner of Central Excise - Court Judgment

Excerpt:
1. whether duty can be recovered under rule 57ad or not is a question to be considered herein. it was fairly conceded by both sides that the issue involved herein has already been considered by this bench following the earlier decisions holding that in the absence of machinery provided under rule 57cc similar to provisions of rule 57ad amount as such cannot be recovered. following the ratio of the earlier decision, i accept the plea of the party and in the result appeal is allowed accordingly.

Judgment:
1. Whether duty can be recovered under Rule 57AD or not is a question to be considered herein. It was fairly conceded by both sides that the issue involved herein has already been considered by this bench following the earlier decisions holding that in the absence of machinery provided under Rule 57CC similar to provisions of Rule 57AD amount as such cannot be recovered. Following the ratio of the earlier decision, I accept the plea of the party and in the result appeal is allowed accordingly.