ORDER
P.S. Bajaj, Member (J)
1. This ROM application has been moved by the Revenue seeking rectification of the mistake in the impugned final order of the Tribunal dated 16-9-2002 vide which the appeal of the appellants (respondents in this application) was accepted.
2. The mistake pointed out in the application, by the Revenue is that the payment of duty by the respondents from the Modvat credit could not be treated as a valid payment for the purpose of discharge of duty under Section 3A of the Act for the disputed period 1-4-98 to 31-3-2002, for setting aside in the order-in-original of the Commissioner. This very ground has been reiterated by the learned SDR during the course of arguments. On the other hand, the learned Counsel has only contended that no doubt the assessees were to pay duty in accordance with the provisions of Section 3A of the Act. But, their claim for discharging the duty in terms of Section 3(4) was still pending. Therefore, payment of duty by them from the Modvat credit was valid.
3. We have heard both sides and gone through the record. It has not been disputed before us that for discharging the duty liability in terms of Section 3A of the Act, the payment was required to be made through PLA and no part of payment could be made through Modvat credit. The certificate of payment was produced by the Counsel during the course of arguments in the main appeal, shows that part of payment i.e. Rs. 17,36,391/- was made by the assessees through Modvat credit. This payment prima facie could not be taken to be valid payment. The Tribunal took into account this as a valid payment and set aside the order-in-original which was appealed against the respondents in the appeal. This mistake is thus quite apparent on the face of the impugned final order.
4. Consequently, the ROM of the Revenue is allowed. The impugned final order is recalled. The appeal is ordered to be posted for rehearing on 21-8-2003.