2004 (3) TMI 620

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..... or the Respondent. [Order per : Moheb Ali M., Member (T)]. - The appellants manufacture airconditioning appliances and parts thereof falling under Chapters 84, 85 and 90 CETA and avail Modvat facility under Rule 57A of C.E. rules. The products manufactured by the appellants are covered under Notification No. 75/87, dt. 1-3-87 under which goods up to an aggregate value not exceeding to Rs. 5,00, .....

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..... y even on the first slab of clearances (up to Rs. 5 lakhs) and availed of Modvat credit which is not envisaged under the said notification. The show cause notice demanded Rs. 1,68,863/- being the differential duty on the goods cleared at concessional rate of duty for goods under the second slab i.e. Rs. 5 lakhs to Rs. 15 lakhs. The notice was dropped by the Assistant Commissioner. The department w .....

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..... followed the conditions as prescribed under the said notification, they are required to pay tariff rate of duty for the entire clearances effected during 87-88." 3. Heard both sides. 4. It is a fact that the appellants paid full duty even on the first clearances up to Rs. 5,00,000/- till the approval of their classification list as a measure of abundant precaution claiming exemption un .....

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