2005 (1) TMI 261

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....asundaram, Vice-President]. - The brief facts of the case are that vide Order-in-Original No. 5/Commr/CH. 55/CE/2000, dated 3-3-2000, the Commissioner of Central Excise, Shillong, confirmed a duty-demand of Rs. 55,09,430.45 against the respondents herein, and also imposed a penalty of Rs. 1.00 lakh by denying the benefit of Notification No. 19/97-C.E., dated 11-4-1997 vide which the earlier Notifi....

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....the final product, which subsequently became exempted, cannot be extended to them. The assessees came up in appeal to the Tribunal once again by filing Appeal No. EDM-258/2003 relying upon the Larger Bench decision of the Tribunal in the case of Ashok Iron & Steel Fabricators reported in 2002 (140) E.L.T. 277 (Tri. - LB), holding that credit availed when the final product was dutiable, is not requ....

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....the Tribunal remanded the matter to the Assistant Commissioner for re-quantifying the demand in the present round of proceedings. The Deputy Commissioner held that the quantum of Modvat credit available to the assessees, had already been correctly computed, and demand so confirmed after appropriation of the pre-deposit, vide Order dated 16-8-2002 passed by the Assistant Commissioner, is legally te....

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.... 2. On hearing both sides, without going into the question as to whether, the Deputy Commissioner could apply the decision of the Hon'ble Supreme Court in the case of Albert David Ltd. cited supra, instead of following the Tribunal's Order No. A-576/03, dated 8-7-2003 [2003 (162) E.L.T. 211 (Tribunal)], we find that it is possible to dispose of this appeal on the ground that the judgment of the ....