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TMI Blog1996 (4) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : R. Jayaraman, Member (T)]. In both the cases, after hearing both the sides, we find that the issue falls within a short compass and hence with the consent of both the sides, we took up the appeals themselves for disposal waivering pre-deposit. 2. The aforesaid appeals involve in consideration of common issue, though covered by 2 different orders cited above. In the said orders, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period alleging that they were availing the Modvat credit without revealing the Department that they have not filed a fresh declaration. 3. After hearing both the sides, the following facts are not disputed. The inputs as well as the final products have been duly declared in the declaration filed by M/s. Sushripada Chemicals. As per the terms of amalgamation, all the rights and liabilities of M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and the inputs as well as the final products relate to the same factory. There is only a change in the control over the unit consequent on amalgamation. In the circumstances, even if a declaration by the new unit is called for, it can be only construed to be a technical requirement and cannot be construed to be a substantive violation of Rule 57G. Hence, on merit itself, there is no justificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, it is warranted. There is no question of suppression of fact or non-declaration by the amalgamated unit. Moreover, what would be the gain to the amalgamated unit by non-declaration? By not filing the declaration, their intention cannot be towards evasion of duty. Because, even by filing the declaration, they would have got the Modvat benefit, which is otherwise available. Hence, this omission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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