TMI Blog1997 (4) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order]. The brief facts of these two cases which arise out of a common order passed by the Collector of Central Excise, New Delhi, are that the appellants are engaged in the manufacture of Hybrid Micro Circuits, printed Board Hybrid Circuits falling for classification under Chapter 85 of the Central Excises Tariff Act, 1985 at Bhiwadi (Rajasthan). A consignment of Hybrid Transforme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional Collector has confirmed the demand raised in the show cause notice on the Bhiwadi unit and imposed a penalty of Rs. 25,000/- on the Bangalore unit. The Collector (Appeals) upheld the order of the Collector and hence these appeals by the assessees. 3. I have heard Shri T.K. Lahiri, Representative for the appellants and Shri V.R. Sethi, learned DR for the respondents. The prayer in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % and this action of the Bangalore unit of payment of 20% was therefore, only with a view to enable their unit in Bangalore to avail the credit. He further submits that in the earlier classification list, the appellants had claimed the benefit of the Notification. The learned DR also points out that the plea of the appellants that even though earlier the Bangalore unit had been claiming the benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Bangalore unit paid duty at the rate of 20%, I do not envisage or forsee any legal objection to the appellants prayer for re-credit into the Modvat account of the Bangalore unit and direct re-credit. As far as penalty is concerned, the learned DR stated that it is not a case of technical lapse having regard to the fact that the appellants had earlier been claiming the benefit of Notification 52/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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