2002 (7) TMI 356

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..... t. [Order per : Gowri Shankar, Member (T)]. The appeal is taken up for disposal with the consent of both sides. 2. The appeal is against the order of the Commissioner (Appeals) dismissing the appeal for failure to deposit the entire duty demanded from, and penalty imposed on the appellant. In the order impugned before him, the Joint Commissioner had held that the benefit of exemption c .....

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..... taken because the applicant misdeclared the final product is difficult to accept. Sub-rule (3) of rule 57E denies credit on the duty paid on inputs where the manufacturer of such inputs has failed to pay duty by resorting to any of the factors specified in the proviso under sub- section (1) of Section 11A of the Act. That would prima facie not apply to a situation of this kind, even assuming supp .....

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