1998 (5) TMI 225

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nerjee, Gen. Manager (Finance), for the Respondent. [Order per : K.S. Venkataramani, Vice President]. - The Commissioner of Central Excise, Mumbai - II had filed this appeal against the order of the Commissioner of Central Excise (Appeals) captioned above. In this case the respondents are availing of Modvat credit and pursuant to a show cause notice issued to them regarding irregular availment ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner (Appeals) passed the impugned order wherein he has held that in a number of cases chapter headings have not been indicated at all by the respondents. In few cases chapter headings have indicated but incorrectly. The Commissioner (Appeals) held that in the latter type of cases if the assessee give declaration of the chapter headings to the best of their knowledge and if this was found to be in....