1998 (6) TMI 134

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..... [Order per : K.S. Venkataramani, Vice President]. The appeal is directed against the order dated 19-11-1991 passed by the Additional Collector of Central Excise Customs, Vadodara. 2. The appellants are engaged in the manufacture of electrical machinery and equipments falling under Chapter 85 of Central Excise Tariff Act, 1985. It was noticed that on a visit of the officers to the Appel .....

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..... irming the demand and imposing a penalty of Rs. 10,000/-. 3. The learned Consultant, Shri S.D. Gohil for the Appellant submitted the matter now stands settled in their case by an order of the Tribunal in Final Order Nos. 1324-27/93-WRB, dated 19-7-1993 wherein the Tribunal has held that because of the fact admittedly, credit in RG 23A Part II is taken only after filing the declaration and obtain .....

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..... relied upon by the learned Consultant is to be applied to the present case. Secondly we also bear in mind while dealing with the present case that this is the very beginning of the Modvat scheme relating to the months of March, 1986 to June, 1986 where even the prescribed proforma for filing declaration was formally notified only after June 1986. This will further support in applying the ratio of .....

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