2000 (10) TMI 243

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Appellants. Shri T.D. Bodade, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The duty of Rs. 75.66 lakhs approximately confirmed in the impugned order has already been deposited. The applications are therefore now limited to penalties of equivalent amount imposed under section 11AC of the Act on the manufacturer and of Rs. 1 lakh under Rule 209A on its Direct....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f such signs. The sign is complete without the printed material which is illuminated; that sheet could be removed and replaced by another. The goods are therefore prima facie not part of the signs any more than a cassette tape is part of a tape recorder. The sign is complete as such without the advertising material. In addition, the applicant would be entitled to the Modvat credit of the duty paid....