1997 (5) TMI 287

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..... [Order per : Gowri Shankar, Member, (T)]. After hearing the stay application, we have decided that appeal itself can be disposed of for the reasons stated after waiving the pre-deposit of duty and penalty after hearing both sides. 2. Appellant is a manufacturer of photographic paper. Its manufacturing involves essentially coating paper of a specific kind with a photo sensitive emulsion of .....

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..... ut was not connected with or related to the manufacture of the finished product. It, therefore, issued two notices proposing recovery of the credit taken. The appellant resisted notices and contended that part of the raw materials issued in the research formation was part of the finished products. It also contended in its written submission filed at the time of hearing that R D activity was fo .....

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..... ...... does not appeal to have given details of how and to what extent production from the R D was taken into account in RG. 1 register which should show the daily record of production. But once the submission was made before the Commissioner he should have discussed the matter and given a clear finding as to whether it was acceptable, and if not, why not. The Commissioner has also not given a f .....

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