2004 (1) TMI 450

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....ri S. Bhatnagar, JDR, for the Respondent. [Order]. - In this appeal, the appellants have challenged the validity of the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the duty demand and the penalty on the appellants. 2. The duty has been affirmed on the appellants on account of detection of shortage of the raw materials/inputs at the time of checking mad....

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.... 4. I have heard both sides and gone through the record. The perusal of the record shows that the appellants are engaged in the manufacture of polythene bags, MV parts of plastics and plastic parts of electric fans. They filed Modvat declaration under Rule 57G for availing Modvat credit on the inputs. The perusal of the statutory records maintained by them for the period 1-4-1997 to 19-2-199....

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....never raised such an objection and did not ask for re-verification of the stock. On the raw materials found short, the appellants are legally duty bound to pay the duty for having availed the credit thereon. The impugned order in this regard is perfectly valid. The ratio of law laid down in Sanket Food Products P. Ltd. (supra) is not attracted to the case of the appellants. In that case, the alleg....