9911796707
TMI Blog2002 (5) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Jyoti Balasundaram, Member (J)]. The appellants herein are engaged in the manufacture of cotton yarn, man-made yarn, grey cotton and man-made fabrics. They paid duty of excise on cotton and man-made yarn at spindle point and also availed Modvat credit of duty on inputs under Rule 57A and capital goods under Rule 57Q of the Central Excise Rules. Scrutiny of declarations filed u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 57R(1) of the Central Excise Rules and proposing imposition of penalty. The notice was adjudicated by the Commissioner of Central Excise who confirmed the duty demand of Rs. 14,68,670/- by disallowing the credit of the above amount and ordering reversal of the same, and also imposed a penalty of Rs. 7,35,000/- upon the appellants. Hence this appeal. 2. It is the contention of Shri R. Partha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requires verification which is not possible at this belated stage. 4. We have carefully considered the rival submissions and see substance in the objection of the learned DR. In reply to the show cause notice, the appellants have claimed that they are not using the machines exclusively for manufacture of carded or combed yarn while the show cause notice in question does not relate to any combin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of any application for raising additional grounds and also for the reason that, as to what processes were carried out by the machines in question, is a question of fact requiring verification, which cannot be carried out at this late stage. 6. In the result we hold that there is no ground to interfere with the impugned order and accordingly uphold the same and reject the appeal. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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