2000 (7) TMI 500

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... plastic containers manufactured by them. Apart from this penalty of Rs. 8 lakhs has also been imposed. 2. Shri S.K. Bagaria, ld. Advocate appearing for the appellants submits that the benefit of these two notifications have been denied by the adjudicating authority on the ground that inputs out of which plastic containers were manufactured have been cleared after availing full exemption from duty under Notification No. 203/92-Cus. Accordingly, he has held that the two conditions of the notifications in question i.e. duty of excise or the additional duty had already been paid on the inputs and no credit of such duty was availed under Rule 57A, are not satisfied. The Commissioner has observed that as the inputs have been cleared unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T. 751 - Ratan Melting & Wire v. C.C.E. (ix)    2000 (36) RLT 253 - Hindustan Machine Tools v. C.C.E. (x)     1998 (98) E.L.T 103 - Sunil Plastic v. C.C.E. (xi)    1996 (81) E.L.T 338 - TISCO v. C.C.E. (xii)   1993 (66) E.L.T. 81 - Ajit Metal v. C.C.E. In view of the foregoing he submits that the appellants cannot be said to have not satisfied the conditions of Notification No. 14/92 and 15/92 and the exemption cannot be denied to them. 3. Shri Bagaria further submits that apart from the foregoing decisions, the position has been repeatedly clarified in the various circulars/trade notices issued by the Central Board of Excise & Customs or different Central Ex....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cleared under an exemption notification, the question of taking of Modvat credit does not arise. 5. Apart from the foregoing he submits that the show cause notice issued on 24-9-1996 for the financial years 93-94 and 94-95 is clearly barred by limitation of six months. He submits that the goods were being cleared under the exemption notification as there were various circulars/trade notices being issued by the Board and there were number of decisions in their favour. He submits that this action on the part of the appellants cannot be attributed to any suppression, mis-statement, fraud or collusion justifying invocation of longer period of limitation. He refers to number of decisions to support his above arguments. In these circumsta....