TMI Blog1996 (6) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... - In this case the application was filed for stay of the order of the Commissioner (Appeals) dated 25-9-1995. On examination of the prayer made and facts of the case it appears that the main issue can be settled at this stage itself. Therefore the main appeal is also taken up for consideration. 2. The appellants manufacture iron and steel products falling under Chapter 72 and 73 of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bon electrodes were of the same property and were also falling under Heading 85.45. The declaration in the case of graphite electrodes had been filed on 14-5-1988 and should be deemed to cover graphite electrodes. He urged that the judgment cited by the Commissioner in his order pertains to old tariff and does not have applications to the facts of this case. The ld. Counsel submitted that they had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence between graphite electrodes and carbon electrodes. The ld. Counsel claimed that for the impugned period this provision was available to him and therefore he deserved remission from the duty and penalty. 5. Shri Ram Sharan, ld. JDR reiterated the impugned order. 6. I have carefully considered the submissions and have perused the relevant papers. The difference between graphite electrodes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of filing such late declaration. That such declaration had been filed within the saving period is borne out on perusal of the order passed by the original authority. In this order the original authority had permitted modvat credit to be taken on carbon electrodes broght in April, 1994 even when the declaration was filed on 17-5-1994. It appears that the appellants made plea of availment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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