1997 (7) TMI 381

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....nt. Shri Jangir Singh, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - These are three appeals filed by the appellants against a common inpugned order involving a common issue and, therefore, they are being clubbed together and are being disposed of by this common order. 2. The main issue to be considered in these appeals is whether the appellants entitled t....

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.... (67) E.L.T. 412 and accordingly the issue has been referred to Larger Bench in the case of M/s. Kirloskar Engines Oil referred to above. He submitted that apart from contending the issue on merits, the point to be considered in these cases is whether the department was justified in imposing personal penalties of Rs. 5,000/-, Rs. 5,000/- and Rs. 1,000/- respectively on the appellants. He submitted....

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....y the Supreme Court in the case of Hindustan Sugar Mills v. State of Rajasthan - 1980 (45) STC 194 and in the case of Cement Marketing Co. of India Ltd. v. Assistant Commissioner of Sales Tax, Indore and Others - 1980 (6) E.L.T. 295 (S.C.) = 1980 (45) STC 197. He drew our attention to the observations made by the Supreme Court in that case. The Apex Court observed that it was a highly arguable con....

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....h of the Tribunal holding that the appellants are not entitled to Modvat credit in terms of Rule 57C in respect of such inputs which have been used by them in the manufacture of final products which are fully exempted and hence on merits the department succeeds. 7. As regards penalty, we find that there is some force in the arguments advanced on behalf of the appellants as can be seen from....