2006 (4) TMI 328

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..... vocate, for the Respondent. [Order per : Justice R.K. Abichandani, President]. The applicant challenged the order of the Commissioner (Appeals) setting aside the order in original by which demand of duty of Rs. 1,04,227/- was confirmed under Section 11A of the Act, and penalty of the like amount was imposed on the respondent with the direction to pay interest on the duty amount. 2. The .....

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..... uring the course of storage, and clearances therefrom. 4. The learned authorised representative for the department has argued that the Board s Circular was issued on 17-9-75 and since the respondents had not reversed the modvat credit relatable to the quantity claimed as breakage, duty was payable even on such goods, especially when the appellant was not informed about the breakages which could .....

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..... cular could not have been denied to the respondents. Regular monthly returns filed by the respondents indicated their claim in respect of breakages of aerated water bottles which was below 0.5% as stated on behalf of the respondents without any dispute. There is, therefore, no case made out for granting interim stay of the impugned order. The stay application is, therefore, rejected. The appeal wi .....

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