1998 (7) TMI 365

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..... kar, Member (T)]. Appeal taken up for disposal with consent of both sides after waiving deposit of duty, penalty and interest. 2. Appellant in 1986 filed a declaration under Rule 57G for taking Modvat credit of the duty paid on inputs used in or in relation to the manufacture of glass bottles. By letter dated 11th July, 1986 the Assistant Collector informed the appellant that inputs listed .....

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..... disallowance on the ground that goods are not inputs but does not indicate as to why they cannot be considered to be inputs. In addition to this, it is alleged that the appellant has misdeclared the goods and availed of inadmissible Modvat credit. When the question as to whether these goods were eligible inputs or not was itself to be decided, we do not see how the question of misdeclaration arise .....

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..... tice issued, he says that he will not challenge any notice or order on the ground that it is issued or passed by an officer other than the Assistant Commissioner. We, therefore, leave this aspect of the matter open but make clear that in other aspects such as issue of proper notice etc. the order of the Collector (Appeals) is to be followed. 6. Appeal allowed. Impugned order set aside. - - Ta .....

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