9911796707
TMI Blog1997 (4) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... . Since a common issue is involved, a common order is being passed. 2.1 Briefly stated, facts of the case are as follow :- 2.2 The appellants herein are manufacturer of final products such as, fruits in syrup, Guava-jelly, fruit juice, jelly-jam, puree and vegetables in brine falling under Chapter 20 of the Central Excise Tariff Act, 1985. They cleared, [declared] OTS Cans as an input, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been ordered to be recovered by the Collector of Central Excise, Calcutta-II. The said Collector also imposed a penalty of Rs. 10,000/- each in the two matters. Hence these appeals by the appellants. 2. Ld. Consultant, Shri U.P. Moitra submits that the impugned order is not correct in view of the manner RG 23A Part II Accounts of the credit of the duty paid on inputs was kept within full knowled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned by the appellants in its declaration under Rule 57G. No credit whatsoever has been utilised for any non-declared input. He submits that there is no question of loss of the Revenue. 2.2 In the foregoing facts and circumstances of the case, he submits that the imposition of penalty of Rs. 10,000/- each is also not warranted. He, therefore, prays for allowing the appeals with consequential ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was not declared of the final products similarly for glass bottles. In this view, he submits that the adjudicating authority has correctly passed the order demanding the aforesaid amount. Wrong Modvat credit availed of by the appellants has been rightly denied and penalty have also been correctly imposed. 4. I have carefully considered the pleas advanced from both sides. I find substantial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... committed. Penalties are also set aside. 5. In short, appeals are allowed with consequential relief. 6. As pointed out by the ld. Consultant they have already pre-deposited an amount of Rs. 25,000/- in pursuance of the Tribunal s common Stay Order in both the matters. In view of my findings, I direct the Assistant Collector of Central Excise concerned to refund an amount of Rs. 25,000/- deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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