1997 (5) TMI 389

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....nt. Shri G.D. Sharma, JDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  This appeal is directed against order dated 18-1-1988 of Addl. Collector of Central Excise, Indore. 2. The demand of duty amounting to Rs. 91,862.55 has been held as payable by the appellants on the ground that the rubber sheets in regard to which they had taken Modvat were removed wit....

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....udgment rendered in the case of Shah & Merwade Packings Pvt. Ltd. v. Commissioner of Central Excise, Belgaum - 1997 (91) E.L.T. 321. 4. Ld. DR reiterates the departmental arguments. 5. We have heard both sides. It is on record that they have made reverse entry of Rs. 5662.32 which represented the excise duty paid on inputs. This was done on 21-1-1987 before officers visited the fac....