1998 (12) TMI 545

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..... nt. Ms. R. Lakhani, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. This batch of applications are for waiver of duty amounting to Rs. 20,27,568/-. Appellant is engaged in the manufacture of chemicals coming under Chapters 28 and 29 at its factory at Nandesari. From June, 1992 to November, 1992 it received inputs from its unit at Ankleshwar and availed a Modvat cr .....

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..... ar Unit was made on the ground of suppression of facts as they sought to apply Rule 57A as amended from 1-7-1997. A.C. confirmed the demand and passed orders demanding duty @ Rs. 10,00,000/- + Rs. 10,27,568/- and also levied penalty of Rs. 30 lakhs. On appeal the Commissioner rejected the appeal but waived penalty. Hence the present appeal. 2. The ld. Counsel Shri J.C. Patel argued that the grou .....

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