2001 (7) TMI 162

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....er (T)]. - Appeal No. E/985/96 has been filed by Smt. P.V. Nitha, Proprietrix of M/s. Apson and Adisons, against an order-in-original of Collector of Customs and Central Excise, Cochin. Appeal No. E/579/97 has been filed by Revenue against the very said order. Both these appeals are taken for decision by this common order. 2. The appellant in Appeal No. E/985/96 are a proprietary firm registere....

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....assessee had collected duty by showing it separately and they rely on the decision in the case of 1996 (82) E.L.T. 86 (T) wherein it was held "that when the price quoted was not inclusive of duty and the assessees were under the impression that no excise duty was payable, it was not possible to allow any deduction" and on decision in the case of 1995 (76) E.L.T. 325 (T) wherein it was held that "w....

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....lly, by the Central Excise officers, the information having been conveyed on enquiries to the husband of the Proprietrix, does not appeal to us. There is/was no affidavit, of this claimed oral misinformation to the husband, having been made at any stage of the proceedings. In this view of the matter, the reliance of the learned advocate, on the case of Tamil Nadu Housing Board, 1994 (74) E.L.T. 9 ....

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....n denying the SSI benefit is not upheld, the same is required to be re-determined. (c)      We find that the plea of modvat credit eligibility, following the catena of decisions, in such cases, cannot be denied merely on grounds of procedural irregularities. We would remand the matter back to consider the eligibility of Modvat credit for which the necessary documents sh....