2000 (4) TMI 275

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..... Kaushik, Advocate, for the Respondent. [Order]. - These are two appeals filed by the Revenue against the impugned order dated 11-10-1999 passed by the Commissioner (Appeals), Central Excise, Chandigarh. The department has come in appeal on two grounds (1) The appellant had not declared the input to avail credit and (2) Notional credit was availed at a later stage than the date of taking no....

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....eals) in para 3 of his order. Para 3 of the impugned order is as under :- "3. I have considered the matter. I find that as per Show Cause notices and other record, it is an admitted fact that the CE duty was paid by the appellants on behalf of the job workers who manufactured the intermediate product i.e. bead wire rings from the bear wire (an input declared by the appellants) in the premi....