2003 (11) TMI 394

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....llant. Shri J.S. Agarwal, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are 12 appeals, filed by the Revenue against the Order-in-Appeal Nos. 173-184/AKG/PCK/2003, dated 5-5-2003, by which the Commissioner (Appeals), has set aside the penalty imposed on the respondents. 2. We heard Shri O.P. Arora, learned S.D.R., for the Revenue, and Shri J.S. Agar....

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....terest demanded under Section 11AB of the Central Excise Act following the decision of the Tribunal in the case of M/s. Jagatsons Industries v. CCE, New Delhi-III, 2002 (141) E.L.T. 803 (T). The Revenue has contended that the penalty is imposable as the respondents had suppressed the fact of production of utensils out of the circles in their classification declaration; that the circles, when used ....

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....d by the Tribunal in the case of Jagatsons Industries (supra) wherein it has been held as under : "The appellants are availing of Modvat credit of duty paid on flats and clear part of the circles manufactured by them on payment of duty and part of the circles are captively consumed in the manufacture of S.S. Utensils which are exempted from payment of duty. The appellants are making payment of ....