2002 (7) TMI 356

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....pellant. Shri R.K. Pardeshi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is taken up for disposal with the consent of both sides. 2. The appeal is against the order of the Commissioner (Appeals) dismissing the appeal for failure to deposit the entire duty demanded from, and penalty imposed on the appellant. In the order impugned before him, the Jo....

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....esentative that sub-rule (3) of rule 57E will not permit credit to be taken because the applicant misdeclared the final product is difficult to accept. Sub-rule (3) of rule 57E denies credit on the duty paid on inputs where the manufacturer of such inputs has failed to pay duty by resorting to any of the factors specified in the proviso under sub- section (1) of Section 11A of the Act. That would ....