- (1.) This Civil Appeal is directed against the judgment and order dated 21.12.2001 passed by High Court of Delhi at New Delhi in Central Excise Case No. 41 of 2001, wherein the High Court has dismissed the reference application filed by the Appellant.
(2.) The facts in nutshell are that the Assessee is a manufacturer of dutiable excisable goods. For its manufacturing activity, it had purchased certain capital goods, namely Windsor Model Injection Moulding Machine and screw assembly along with toolkit falling under Chapter sub heading 8477.10. The Assessee has availed a MODVAT Credit of Rs. 1,47,000/- by filing a declaration dated 30.6.1995 under Rule 57T(1), whereby it declared the receipt of the said goods from M/s D.G.P. Windsor India Ltd. vide invoice dated 18.6.1995, along with the application for condonation of delay, before the adjudicating authority/assessing authority. However, the said declaration was not filed within the time prescribed under the 'Central Excise Act, 1944 (for short 'the Act') and the rules framed thereunder. Accordingly, the adjudicating authority had issued a show cause notice dated 11.10.1995 to the Assessee, inter alia, directing it to show cause as to why the MODVAT credit to the tune of Rs. 1,47,000/-, availed by it, should not be disallowed and recovered under Rule 57G of the central Excise Rules, 1944 (for short 'the Rules')read with Section 11A of the Act and, further directed it to show cause as to why penalty under Rule 173Q of the Rules should not be imposed. Thereafter, a Corrigendum dated 23.4.1997 to the Show cause notice was issued to the Assessee, inter alia, directing it to show cause to the Assistant Commissioner instead of the Deputy Collector, as mentioned in the Show cause notice dated11.10.1995. The Assessee was further directed to show cause as to why the penalty Under Section 11AC should not be imposed and, further, interest should not be recovered Under Section 11AB of the Act.
(3.) In its reply dated 16.11.1995 and 26.6.1997 to the Show cause notice, the Assessee had submitted that it had received the said goods in the factory only on 30.9.1995, however, had wrongly mentioned the date of receipt of said goods as 18.6.1995 in its declaration filed under Rule 57T due to inadvertence, which was actually the date of invoice issued by the supplier. The Assessee further submitted that it had also filed the application for condonation of delay in filing the declaration.;