2006 (3) TMI 459

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..... he Respondent. [Order]. - This appeal arises from Order-in-Appeal No. 3/2005 CE dated 12-1-2005. The appellant had been issued with a show cause notice on the ground that they were manufacturing feeding bottles, pet bottles and silicon nipples falling under Chapter Heading 39.23. Silicon nipples manufactured by the appellants are consumed captively in the manufacturing of feeding bottles which .....

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..... med by the Revenue. The Revenue has confirmed the duty which is under challenge. 2. I have heard both the sides in the matter. It is pointed out that the CBE & C in their Circular No. 754/70/2003-CX., dated 9-10-2003 have clarified that there is no need to take any action in respect of the cases where separate accounts are maintained and credit has been reversed. It is also clarified that Fi .....

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..... h demand notices have been issued under Section 11A or, recovery proceedings have been initiated under Section 11 of the Central Excise Act, as of the amendment made by sub-section (1), had been in force at all material times." Therefore the amount at 8% demanded on the price of final products cleared during the period in question is clearly covered under "Other Charges" above and cannot be recov .....

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