1998 (10) TMI 214

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....an, SDR, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal by the appellants being aggrieved with the order-in-appeal dated 29-4-1992 passed by the Collector (Appeals), Central Excise, Ghaziabad. 2. Ld. Counsel appearing for the appellant(s) submitted that the appellant inter alia manufactures automotive tyres, tubes and flaps falling under Tariff ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st". 6. She also submitted that the Collector (Appeals) did not agree to the appellant's contentions fully and partly allowed the said appeal. 7. She further stated that the ld. Collector (Appeals) failed to apply his mind while rejecting appellant's claim for set-off under Notification No. 201/79, dated 4-6-1979, of the duty paid on inputs (Item 68 goods) inasmuch as the said Noti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n view of the appellant's failure to provide the required information, the Department was constrained to initiate their proceedings and the Assistant Collector had confirmed the demand issued under Section 11A. 12. In reply, the ld. Counsel stated that the show cause notice was premature because the assessments were still provisional and since the final assessments had not been done, the i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the inputs utilised in the manufacture of tyres/tubes which were exempt from the whole of the duty of excise leviable to nil rate of duty. This information was not supplied and hence the Superintendent, Central Excise Range, Modipuram required the party to show cause as to why the duty wrongly availed should not be realised". Action to this effect was taken by him through 36 notices issued between....