1999 (1) TMI 185

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....the Respondent. [Order per : Gowri Shankar, Member (T)]. - One appeal and one application are listed in respect of duty and penalty arising out of 9 notices. Since penalty had not been separately apportioned in the impugned order the appeal is therefore treated as appeal against the order confirming duty of Rs. 1.68 crores issued in the earliest notice and the total penalty imposed. The applica....

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....ive contends that first proviso to the notification operates so as to deny benefit of exemption since goods are exempt from the whole of duty of excise. It appears that Notification 121/94 was issued when textile goods came into Modvat scheme, so as to prevent work involved in paying duty and taking credit repeatedly on goods consumed within a factory. Further, it seems, prima facie with reference....