2007 (8) TMI 108

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..... duty but later tribunal consider dutiable and demand were made along with interest and penalty - Appellant entitle for credit of duty paid after submission of duty paid documents
[Order per]. - The appellants herein who are inter alia engaged in the manufacture of a product called "Agribor", classified the same as "other fertilizers" under Chapter Heading31.05 of the schedule to the CETA, 1985 .....

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..... ed penalty equal to duty amount; the Commissioner (Appeals) reduced the demand to Rs. 3,31,205/- with interest and equal amount of penalty; on appeal, the Tribunal vide its order No. A/559/WZB/2004/C-II dated 21-6-2004, upheld confirmation of duty demand, reduced penalty to 25% and remanded the case to lower appellate authority for examination of the assessees' claim to Modvat credit in the light .....

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..... is appeal. 2. The appellants have asked for a decision on merits; hence I heard learned SDR and perused the records. 3. I see no reason why Modvat credit should not be extended to the appellants. The question of following the procedure by filing Modvat declaration etc. obviously could not be followed by the appellants for the reason that they had claimed classification of the disputed product un .....

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