2002 (2) TMI 220

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....disposal after waiving deposit. 2. The appeal is against the order of the Commissioner (Appeals) dismissing the appeal before him for failure to deposit the entire duty demanded and penalty imposed by the order of the Asstt. Commissioner which was impugned before him. 3. The appeal to the Commissioner was against the duty demanded on two counts. The first proposed to recover the Modv....

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....nufactured. The appellant however, paid duty on the goods and took Modvat credit of the duty paid on the inputs. Credit has been denied on the ground that the final product was exempted. These were classifiable at the relevant time (1999) under Heading 6002.93. Notification 5/99, as it stood at the time, granted exemption to these goods under entries 168 and 169 of the table attached to it. The co....