P.K.Jain, J. - (1.) This petition has been filed by the petitioner with following prayers : (1) Issue a writ of certiorari quashing the order dated 30-9-1999 served on 24-10-1999 read with order dated 24-2-1999 passed by the Commissioner (Appeals) of Central Excise, Allahabad. (2) Issue a writ of mandamus directing the Commissioner (Appeals) to decide the appeal No. 109-CE/APPL/ALLD/98 filed by the petitioners without insisting on any pre-deposit within a stipulated period and further to direct the respondents not to initiate recovery proceedings during the pendency of the appeal. (3) Issue any other writ, order or direction which this Hon'ble Court may deems fit and proper under the circumstances of the case.
(2.) Counter and rejoinder affidavits have been exchanged, therefore, the petition is being finally disposed of at the preliminary hearing.
(3.) Petitioner claims that it is engaged in manufacture of country liquor, Indian made and foreign made liquor, rectified ethyl alcohol and denatured ethyl alcohol out of which only denatured ethyl alcohol is an excisable item. The excise duty on denatured ethyl alcohol was imposed with effect from 1-3-1994. In view of the provisions contained in Rule 57G of the Central Excise Rules, 1944 for availing the facility of Modvat credit, the petitioner filed the declaration on 22-7-1994. An application dated 27-8-1994 requesting the Assistant Commissioner to condone the delay in filing the declaration was also moved. Assistant Commissioner, formerly designated as Assistant Collector issued show cause dated 21-12-1994. However vide order dated 14-8-1995, the Modvat credits were allowed by the Assistant Commissioner to the tune of Rs. 7,19,820/- only. An appeal was filed by the department which was allowed by the Commissioner (Appeals) by order dated 30-1-1997 and the matter was remanded to the Assistant Commissioner with certain directions. The Assistant Commissioner, however, by order dated 30-11-1997 rejected the application dated 27-8-1994 and disallowed Modvat credits to the tune of Rs. 9,29,189.50 paise.;