9911796707
TMI Blog1997 (5) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. Shri K.M. Mondal, SDR, for the Respondent. [Order per : Gowri Shankar, Member, (T)]. - After hearing the stay application, we have decided that appeal itself can be disposed of for the reasons stated after waiving the pre-deposit of duty and penalty after hearing both sides. 2. Appellant is a manufacturer of photographic paper. Its manufacturing involves essentially coating paper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as of the view that the Research and Development carried out was not connected with or related to the manufacture of the finished product. It, therefore, issued two notices proposing recovery of the credit taken. The appellant resisted notices and contended that part of the raw materials issued in the research formation was part of the finished products. It also contended in its written submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny basis for coming to this finding. The appellant, it is .......... does not appeal to have given details of how and to what extent production from the R & D was taken into account in RG. 1 register which should show the daily record of production. But once the submission was made before the Commissioner he should have discussed the matter and given a clear finding as to whether it was acceptable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decide this aspect. Since the imposition of penalty and other issues would be directly relied to these issues we do not think it necessary to give a finding on them. Both sides are at liberty to cite such evidence as they desire subject to principles of natural justice. The Commissioner shall decide the appeal in accordance with law.
5. Appeal allowed accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
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