1997 (4) TMI 288

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....oy, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Since a common issue is involved, a common order is being passed. 2.1 Briefly stated, facts of the case are as follow :- 2.2 The appellants herein are manufacturer of final products such as, fruits in syrup, Guava-jelly, fruit juice, jelly-jam, puree and vegetables in brine falling under Chapter 20 of t....

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....issued and demand of duty of Rs. 1,01,715.15 in one matter and of Rs. 97,328.23 in another matter has been ordered to be recovered by the Collector of Central Excise, Calcutta-II. The said Collector also imposed a penalty of Rs. 10,000/- each in the two matters. Hence these appeals by the appellants. 2. Ld. Consultant, Shri U.P. Moitra submits that the impugned order is not correct in view....

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....ts that in any case, the credit account has been utilised for payment of duty towards any of the final products mentioned by the appellants in its declaration under Rule 57G. No credit whatsoever has been utilised for any non-declared input. He submits that there is no question of loss of the Revenue. 2.2 In the foregoing facts and circumstances of the case, he submits that the imposition ....

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....it is admitted to the appellants that "OTS Cans" were utilised for payment of duty on final products falling under Chapter 20 which was not declared of the final products similarly for glass bottles. In this view, he submits that the adjudicating authority has correctly passed the order demanding the aforesaid amount. Wrong Modvat credit availed of by the appellants has been rightly denied and pen....