2003 (7) TMI 198

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....: C.N.B. Nair, Member (T)]. - The appellants manufacture Alloy Steel Castings in two units located in Lucknow in UP and Bhiwadi in Rajasthan. At times, the rough castings manufactured in one unit are sent to the other for carrying out certain finishing processes. The removal of the rough castings is on payment of duty and takes the duty paid in the first unit is taken as Modvat credit in the secon....

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....2002, dated 1-11-2002 for a different period. 3. We have perused the records and have heard both sides. In the facts of the case, we are of the opinion that the appeal themselves can be disposed of. Therefore, after waiving the requirement of pre-deposit, we take up the appeals for consideration. 4. In regard to duty demand for the earlier period, the Commissioner (Appeals) finding was as un....

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.... cleared by the appellants to other buyers than the Lucknow unit. Further, I find that the department had not made any enquiry from the buyers' side to enable the department to prove that the appellants had cleared the castings to their Lucknow plant at undervalued rate. 4. Further, I find that in the instant case, the appellants had received the show cause notice dated 5-7-2001 for the period ....

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....said letter, the appellants had informed that after clearances made by the appellants, their Lucknow Unit would be taking Modvat credit. Thus, the findings of the adjudicating authority are not correct that the appellants had suppressed the facts from the Department. In view of the letter dated 20-5-1999 (supra), I am inclined to hold that the appellants had not suppressed the fact as alleged in t....