2000 (4) TMI 274

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....roff, Advocates, for the Appellant. Shri V.K. Dahia, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The appellant purchased carbon black feed stock input in its manufacturing process from M/s. Indian Petrochemicals Corporation Ltd. (hereinafter IPCL), the manufacturer and took the credit of duty paid on it. Subsequently the IPCL paid duty stated to have been short le....

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....sistant Commissioner's order makes it clear that it was only a voluntary act of M/s. IPCL which resulted in payment of duty. The Assistant Commissioner records that in the absence of facts such as suppression of facts, proviso to Section 11A of the Act could not apply and the duty payable would be limited to the six month period, May to November, 1997 and further records that IPCL was persuaded by....