9911796707
TMI Blog2003 (10) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... per : V.K. Agrawal, Member (T)]. Revenue has come in appeal against the Order-in-Appeal No. 98/2003, dated 20-3-2003, by which the Commissioner (Appeals) has set aside the demand of Central Excise duty and penalty imposed on M/s. Spintech Inc. 2. Shri Kumar Santosh, learned S.D.R., submitted that the respondents manufacture synthetic yarn and avail of the Modvat Credit of the duty paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, another show cause notice dated 9-3-2001 has been issued to them on the ground, inter alia, that they had manufactured polyester yarn valued at Rs. 30 lakh involving duty of Rs. 6,21,000/- by using the same inputs, in respect of which first show cause notice was issued, and cleared the same clandestinely without entering in the R.G. I register and without payment of duty; that the Additional Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the inputs were used in the manufacture of yarn; that both the show cause notices are inter-linked which has led to the Commissioner in allowing the appeal of the respondents on jurisdiction. 3. Countering the arguments, Shri P.C. Jain, learned Advocate, submitted that the present show cause notice is based on the same identical facts on the basis of which a show cause notice had been ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered the submissions of both the sides. It is not the case of the Department that the present show cause notice dated 9-3-2001 has been issued on the basis of searches conducted separately at a subsequent date or on the basis of record seized subsequently. The officers of the Central Excise Department had visited the premises of the respondents on 14-9-98 and found shortage in the stock of in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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