2003 (11) TMI 385

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....the Appellant. Ms. Charul Barnwal, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  This appeal has been directed by the appellants against the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original. 2. The issue in this appeal relates to the classification of the goods (HDPE) manufactured by the appellants and the d....

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....ting authority confirmed the demand through the order-in-original which had been affirmed by the Commissioner (Appeals). 4. We have heard both sides and gone through the record. So far as the change in the classification of the goods manufactured by the appellants is concerned, the same, in our view, cannot be disputed by them. The Board had the power under Section 37B of the Act to issue ....

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....o that date, cannot be raised. Therefore, the impugned order confirming the differential duty from 24-9-1992 against the appellants, cannot be sustained and deserves to be modified. The differential duty would be payable by the appellants from 5-11-1992 onwards till the date mentioned in the show cause notice i.e. 6-12-1992. 5. The learned counsel has, however, contended that the appellant....

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.... The doctrine of estoppel by acquisance cannot be invoked against him. In our view, this aspect of the matter regarding the availability of Modvat credit to the appellants deserves to be examined by the adjudicating authority before working out the differential duty payable by them. Such a relief was allowed in the case of H.M. Bags, supra, by the Special Bench of the Tribunal in similar circumsta....