2009 (3) TMI 781

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....dran, Consultant, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. This is an appeal filed by the Revenue. Vide the impugned order, the Commissioner (Appeals) vacated a demand of Rs. 23,667/- being duty found to be from the respondents as well as a penalty of Rs. 6,000/- imposed on them. The respondents are a job worker. During July '99, they manufactured "twisted polyester filamen....

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....ection 4(4)(d)(ii) of the Central Excise Act. As the respondents had manufactured and cleared excisable goods without following the statutory formalities, they were not eligible for the benefit under Section 4(4)(d)(ii) of the Act. For the same reason, it is also submitted that the impugned clearances were not eligible for the Modvat credit. 3. We have heard both sides. We find that the Reve....