1999 (8) TMI 465

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in, Vice President]. Ms. Reena Khair, learned Advocate for the appellants points out that appeal bearing No. E/3292/93-C challenges the inadmissibility of Modvat credit upheld by the adjudicating authority in the impugned order and appeal bearing No. E/2294/93-C challenges the classification of insulation blocks of calcium silicate under Chapter 69 in the impugned order. Apart from this, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... H.K. Jain on this submission of the learned Advocate for the appellants. We agree with the submissions of the learned Advocate that the inadmissibility of Modvat credit on account of more than 3 endorsements on the gate passes would no longer survive, therefore, the Modvat credit will be admissible to the appellants on the aforesaid gate passes subject to our finding regarding the shortage of inp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... been filed by the appellants herein under Chapter 69 and that has been approved. Learned Advocate submits that this finding of the adjudicating authority for upholding the classification of calcium silicate/insulation blocks under Chapter 69 is not correct because the subsequent classification given by the appellants was under coercion of the Revenue. However, they had the classification under Ch .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the submission for a subsequent period, therefore, the finding of the adjudicating authority is not correct. Hence, we remand the matter of classification of insulation blocks/calcium silicate for readjudication to the adjudicating authority for deciding the matter afresh in the light of the aforesaid submission in accordance with the principles of natural justice. Since this question of classifi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... warrant of penalty on M/s. Mona Chemicals inasmuch as M/s. Mona Chemical and Sona Fibre have been treated as one and the same person. We agree with this contention of the learned Advocate. Therefore, penalty of Rs. 5,000/- is set aside on M/s. Mona Chemical and we further held that Mona Chemical would not be liable for any penalty even in the readjudicating proceedings. 6. Appeals are disposed o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X