2002 (10) TMI 719

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....sh Singh, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellants are engaged in the manufacture of M.S. wire shelves and crisper baskets and were claiming the classification under heading 7326.20 of Central Excise Tariff. Show caus....

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....hey reverse the Modvat credit taken on the inputs and if the reversal is not possible, then the appellants have to pay the Modvat credit taken in cash and avail the benefit of small scale exemption notification. 3. Heard both sides. 4. The contention of the appellants is that the Commissioner (Appeals), while remanding the matter to the adjudicating authority, had not decided the i....

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.... No. 75/87-CE. Appellants had not filed any appeal against the order-in-appeal dated 20-3-98. Therefore, now, the appellants cannot raise the issue of classification in the present proceedings. 6. In respect of the present impugned order, the contention of the revenue is that the benefit of notification No. 75/87-CE was allowed on the condition that the Modvat credit was to be reversed. Wh....