9911796707
TMI Blog1997 (5) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 2,66,547.94 has been disallowed to the appellants and a penalty of Rs. 10,000/- has been imposed upon them. The appellants are engaged in the manufacture of HDPE and Polypropylene bags, sacks and tapes etc. and were during the period working under the Modvat Scheme. As per the facts on record a quantity of 9 MTs. of polypropylene was cleared by its manufacturer IPCL vide gate-pass No. 7684, da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of 2 MTs. It was only subsequently when the another consignment of 7 MTs. was procured by them from M/s. Gaura Enterprises, they received the gate-pass covering the consignment in question duly endorsed in favour of the appellants in respect of the entire quantity of 9 MTs., that is, 2 MTs. purchased by the appellants earlier and the 7 MTs. purchased subsequently. This is the position in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h to the Tribunal s decision in the case of C.C.E., Bhubaneswar v. M/s. Multilayer Composites Pvt. Ltd. [1994 (69) E.L.T. 575 (ERB)] and submitted that the facts in the instant case are at par with the facts in the above referred judgment of the Tribunal and it was held by the Tribunal that full quantity covered by the gate-passes having been received by the appellants though in piecemeal, Modvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ethi reiterated the reasoning and findings of the lower authorities on the merits of the goods. As regards the penalty, learned JDR argued that the same is imposable in the facts and circumstances of the case inasmuch as the appellants have not followed the due procedure of obtaining subsidiary gate-passes in respect of the above quantity received by them. 2. I have considered the submissions ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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