2013 (4) TMI 562

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.....E., dated 2-6-1998. The Revenue Authorities were of the view that the benefit of said Notification is available provided the assessee does not avail credit of duty paid under Rule 57A or 57B of the erstwhile Central Excise Rules, 1944 on the said products or any other products manufactured in the same factory. It was noticed by the first appellate authority that there were two registered unit situated in the same factory premises and was manufacturing finished products one of which was discharging duty liability by availing the benefit of Modvat credit, while another unit was manufacturing Tipwood Pallets for which exemption was claimed. Show cause notice was issued for demand of excise duty equal to the Modvat credit as well as payment of....

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....isputed. It is his submission that the issue now stands covered by the decision of the Co-ordinate Bench of the Tribunal in the case of M/s. N.M. Nagpal Pvt. Ltd. v. CCE, New Delhi - Final Order Nos. 732-733/06-EX., dated 9-8-2006. It is his submission that this decision was followed by the final order of this Bench in the case of M/s. Poonam Plastic Industries vide No. A/445/WZB/AHD/2009, dated 5-2-2009. On limitation it is submitted that the appellant had not informed department that they were having two separate Central Excise registration nos. without indicating that they want to avail the benefit of Notification and there is no evidence that the factory was approved by department. 5. None appeared on behalf of the appellant des....

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....ide on the part of the appellant. He requests for extending the same treatment to the present appeal. 2. In view of the above decision, we confirm the demand against the appellant. However, the same is required to be re-quantified after extending the benefit of Modvat credit, on the basis of the documentary evidences to be produced by the appellant. The benefit of cum-duty price is also to be extended and demand is required to be re-calculated. In the facts and circumstances of the case, penalty is set aside, by following the above referred decision of the Tribunal. Appeal is disposed of accordingly". 7. In view of the abovesaid ratio, we find that on merits the assessee has no case. As regards limitation, we find that the f....