1999 (9) TMI 300

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..... or the Respondents. [Order per : Gowri Shankar, Member (T)]. In the order impugned in these four appeals, the Addl. Collector of Central Excise has confirmed the demand for duty issued on Mohatta Household Industrial Products, the manufacturer of the goods and imposed penalty as well as ordered confiscation of the goods seized and plant and machinery etc., imposed penalty under 209A on .....

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..... hat since no duty was paid there is no question of abatement in this regard. 3. With regard to the Modvat credit it is contended that the declaration under Rule 57G had been enclosed by the appellant to its letter dated 27-7-1988. The representative of the appellant explains that the appellant paid duty on the identical product manufactured by it on his own account and did not pay duty as job w .....

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..... y on goods seized initially ordered to be released is not sustainable because such duty has already been paid and goods were cleared after release. If the duty had already been paid on these goods, there would be no question of demanding duty once again on them. This matter may be verified on the basis of the evidence, which the representative of the appellant undertakes to produce. It is next con .....

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