1995 (12) TMI 170

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....ate, for the Appellant. Shri Gurdeep Singh, JDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. -  For hearing the applicants' appeal on merits, they are required to deposit Rs. 3,74,032.00 towards duty and Rs. 5000/- towards penalty. Their plant and machinery have also been confiscated but allowed redemption on payment of fine of Rs. 2000/- vide Order-inOriginal No. 48/....

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....final product in the declaration filed under Rule 57G of the Central Excise Rules. Their declaration mentioned polypropylene as an input against the only final product master batches. All the same, they were utilising the credit of duty paid on polypropylene in regard to duty payable on polypropylene moulding powder. By a show cause notice dated 1-9-1993 the department sought to reverse the Modvat....

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....ct. 6. After hearing both the sides, we find that there is no dispute that both master batches and polypropylene moulding powder are notified final products, in respect of which polypropylene can be brought in and used as an input. The only omission on the part of the appellant is that they have not declared polypropylene moulding powder as a final product in their declaration. On account ....

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.... the error or omission in non- declaring the final product could have been pointed out within the normal period of limitation. We, therefore, accept the plea that the demand is hit by time bar, apart from our accepting the plea that even if credit is sought to be denied in regard to undeclared final product, that credit could not get extinguished because of the fact that the final product, in whic....