1991 (10) TMI 149

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....[Order per: K. Sankararaman, Member (T)]. - The appeal by The General Industrial Society Ltd. is directed against the order dated 17-8-1990 passed by the Additional Collector of Central Excise, Calcutta-II Collectorate demanding a sum of Rs. 1,76,328.53 from them on account of modvat credit, which he held they had irregularly availed of. He had, in addition, imposed a penalty of Rs. 10,000/- on ....

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....ted out by the learned Counsel during the hearing of the Stay Petition. 4. We have considered the submissions made in the matter. We have perused the appeal petition. We had already held in Collector of Central Excise v. Hindustan Development Corporation - 1990 (47) E.L.T. 376 that oxygen and acetylene used in the manufacturing process would be eligible for modvat benefit. A third input, in the p....

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....ued a Trade Notice dated 12-7-1990 that modvat credit for these gases used for cutting runners and risers and for welding purposes should be permitted. The order has been passed in obvious ignorance of clear findings by the Tribunal in reported cases and more seriously in disregard of the Collectorate's own Trade Notice. The order had also been passed without granting personal hearing. It has been....