2004 (1) TMI 549

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..... he instant appeal is directed against the order-in-appeal passed by the ld. Commissioner of Central Excise (Appeals). The appellants received soda ash as one of their inputs packed in jute bags. In the impugned order, the Commissioner (Appeals) has held that the appellants were accounting for the quantity of soda ash in RG23 1 as inputs, but were not maintaining any accounts of jute bags in which .....

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..... bags and it was required to be reversed by the appellant. 2. The appellants are challenging the impugned order of the Commissioner (Appeals). 3. I find that the logic contained in the impugned order of the Commissioner (Appeals) is without any basis. It is an admitted fact that the appellants are taking credit of duty paid on soda ash and not on jute bags. The duty paid on soda ash would be i .....

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