9911796707
TMI Blog2000 (11) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : Archana Wadhwa, Member (J)]. Vide the impugned order, the authorities below have confirmed the demand of duty of Rs. 2,100.00 by including the recoveries made by the appellants from their customers towards the cost of maintenance for printing cylinders provided by them. Apart from that, Modvat credit to the extent of Rs. 9,194.00 has been disallowed on the ground that there was no M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir product. As such, we do not find any infirmity in the views taken by the authorities below. 3. As regards the Modvat credit of Rs. 9,194.00 having been disallowed, the appellants have themselves admitted before the Deputy Commissioner as well as before the Commissioner (Appeals) that no declaration was filed by them in respect of BOPP Films. The said inputs were received by the appellants i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overed by sub-rule (10) of Rule 57G. As such, we confirm the said demand of Rs. 9,194.00. 4. As regards the personal penalties of Rs. 2,000.00 and Rs. 5,000.00 imposed upon the appellants, we find the same to be higher in the facts and circumstances of the case. Accordingly, we reduce the same to Rs. 1,000.00 (Rupees one thousand) only and to Rs. 2,500.00 (Rupees two thousand five hundred) only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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