2005 (9) TMI 475

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..... rder]. -  Heard both sides. 2. The present appeal is filed by M/s. Hindustan Lever Ltd. aggrieved by the Order-in-Appeal dated 10-12-2003 passed by the Commissioner of Central Excise & Customs (Appeals), Nagpur. 3. The appellants took over the company, namely, M/s. Brooke Bond Lipton (India) Ltd., (BBL), along with all assets and liabilities as per Court's Order dated 9-12-1996. .....

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..... BL and informed the Department vide their letter dated 25-8-1999. Thereupon, Show Cause Notice dated 24-12-1999 was issued as to why the said amount should not be demanded and recovered from the appellants under the provision of Rule 57-I/57U of the Central Excise Rules, 1944 and why penalty should not be imposed? 4. The issue involved is squarely covered in the case of Commissioner of Custo .....

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..... , the question of denial of Modvat credit on the face of it is not warranted. That being the case, it cannot be said that a question of law has arisen in this regard. Accordingly, we reject the reference application". 5. In the instant case also, even there is change of management, the goods manufactured earlier and vehicles remain the same. Therefore, the aforesaid decision would apply to t .....

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