2002 (8) TMI 184

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.... duty amount of Rs. 54,095.00 and penalty amount of Rs. 5,000/-, I take up the appeal itself with the consent of both the sides. 2. The appellants are engaged in the manufacture of Fire Extinguishers classifiable under sub-heading No. 8424.10. During the relevant period, they were working under Modvat scheme and had filed a declaration under the provisions of Rule 57G declaring the inputs as em....

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.... 3. The appellants were subsequently issued a show-cause notice alleging that the tariff heading 8424.10 is not declared by them in the 57G declaration. As such, the notice proposed to deny the credit. The appellants explained that there is a mistake on the part of their sister unit who instead of showing the right tariff heading 7311.00 has mentioned the tariff heading 8424.10. They contended ....

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....hri S.P. Majumder, ld. Advocate appearing for the appellants reiterates the submissions made earlier before the authorities below. Shri A.K. Mondal, ld. JDR submits that the heading 8424.10 clearly shows that what has been cleared from the Chennai and Bombay Unit is 'Carbon dioxide Fire Extinguishers uncharged' and not merely empty cylinders. As such, he submits that the credit has been rightly de....