TMI Blog2002 (1) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... er]. The appellants manufacture Water Filter falling under sub-heading 8421.10 of the Schedule to the Central Excise Tariff Act, 1985. They were also availing the Modvat credit on the inputs. They filed a revised declaration on 24-10-96 with the Asstt. Commissioner of Central Excise Division-III, Noida in respect of the goods received by them during the months of September and October, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty filed an appeal but the same is rejected by the Commissioner (Appeals), Ghaziabad vide his Order dated 14-9-2001. 3. The present is the stay petition against the impugned order of Commissioner (Appeals). Since the matter lies in a small premise, the appeal is taken up for final disposal on waiving of the condition of pre-deposit of the duty with the consent of both the sides. In terms of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aration is refused to be condoned is that the same item cannot have a different tariff heading from the one reflected in the original declaration. The clarifications in this regard would not be far to seek. Obviously since the original declaration did not contain correct tariff heading of the goods, it necessitated the appellants to file a fresh declaration on receipt of the goods. One of the obje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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