1999 (5) TMI 420

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.... None, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in all these cases is whether the duty of Central Excise can be demanded at the tariff rate from an unit Registered as S.S.I. when they cleared the goods on payment of duty at the concessional rate without availing the benefit of Modvat credit under Rule 57A of the Central Excise Rules. 2. S....

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.... the Respondents availed higher notional credit under Rule 57B of the Central Excise Rules, as it stood at the relevant time. Therefore, demands were issued to the Respondents for payment of duty at full rate. The Assistant Collector confirmed duty demand issued under five show cause notices and imposed penalty of Rs. 5,000/- holding that as the Respondents were not availing of Modvat Credit facil....

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....the goods without payment of duty. They have relied upon the following decisions : 1. Specialised Components P. Ltd. v. C.C.E. - 1999 (106) E.L.T. 326 2. Jai Industries v. C.C.E. - 1993 (68) E.L.T. 475 3. Amar Machine Tools (P) Ltd. v. C.C.E. - 1995 (80) E.L.T. 595 It has not been disputed by the Revenue that the Respondents were eligible for the benefit of Notification ....