1999 (8) TMI 692

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....ultant, for the Appellant. [Order]. - This is an appeal filed by M/s. Sinter Plast Containers (Pvt.) Ltd. (here-in-after referred to as the Appellant) against Order-in-Original No. 151/CEX/Dem/AC/98, ated 29-5-1998 (hereinafter referred to as the impugned order) passed by the Assistant Commissioner, Central Excise, Gwalior (hereinafter referred to as the adjudicating authority). 2. F....

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....e value of clearances, the duty paid on inputs is not to be taken into account. Therefore, the demand confirmed is not sustainable and likewise the penalty imposed is also unwarranted. 4. I have carefully gone through the facts on record and the submissions made at the time of hearing. In this case the adjudicating authority has demanded the duty on the ground that the value of clearances of du....