2009 (5) TMI 670

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....or the Appellant. Shri A.K. Rastogi, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. There is a duty demand of Rs. 6,39,799/- along with interest and an equal amount of penalty of Rs. 6,39,799/-, and another penalty of Rs. 50,000/- under Rule 25. The applicant is a job worker and receiving HDPE Granules for manufacture of....

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.... the lower side. Even if the scrap value is included in the value of HDPE bags, the recipient, namely, M/s. Vikram Cement, is eligible to take the entire duty paid as credit and, therefore, it is a revenue neutral exercise. He also submits that, having commenced the investigation in December, 2004 and having obtained the particulars in March, 2005, issue of show cause notice in March, 2007 makes t....

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....nt. However, there is a dispute about the quantum of wastage adopted, which has a bearing on the quantum of duty confirmed. Prima facie, the claim of time bar may not be applicable in this case as the relevant facts have not been disclosed by the applicant to the Department. 6. In the facts and circumstances of the case, and taking in to account the interests of revenue, we direct the appl....