1999 (5) TMI 128

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..... r : J.H. Joglekar, Member (T)]. The appellants were availing of the deemed credit facility in claiming Modvat on the inputs received by them. The source of the inputs was M/s. Choksi Metal Refinery who were availing of the benefit of Notification No. 178/88-C.E. The goods purchased were Refined Copper Cathodes which in terms of this Notification were unconditionally exempt from payment of du .....

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..... on the Revenue to establish the fact that the inputs were clearly recognisable as non duty paid. The second claim is that the Department was aware of the receipts and that the R.T.12 returns had been finalised. The extension of the period for demand, therefore, was not warranted and consequently the confirmation of duty as well as imposition of penalty was on invalid. 4. We have seen the subject .....

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..... ly non duty paid was suppressed from the Department. The Collector also refers to the purchase invoices which gives the description of the goods as copper cathodes and holds that the assessees had mis-described the goods as copper scrap . From the summary of the Collector s order, it appears that these confessions were made by Shri Shah in his statement. Shri Shah s statement is not on record. .....

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