9911796707
TMI Blog2012 (7) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel had also submitted that he had no instructions. However, in the interest of justice, notice was issued to the party for today's proceedings. Now there is no representation for the appellant, nor any request for adjournment. 2. Examined the records and heard the learned Superintendent (AR). 3. This is the second round of litigation before this Tribunal on the same subject matter. In the previous round, this Bench had remanded the case to the original authority for de novo adjudication, with certain specific directions vide Final Order No. 1948/2005, dated 14-11-2005 [2006 (200) E.L.T. 111 (Tribunal)] in Appeal No. E/117/2004. The specific direction contained in the Final Order was correctly noted by the original authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Rules, 1944 read with Section 38A of the Central Excise Act, 1944." In an appeal filed by the assessee, the learned Commissioner (Appeals) upheld the above order. Hence the present appeal of the assessee. 4. The admitted facts of the case can be summarized thus : The appellant imported a total quantity of 16,500 Kgs of HDPE granules in two consignments on 3-7-1995. Subsequently on 13-9-1995, they imported 17,150 Kgs. of HDPE granules. MODVAT credit of the CVD paid on the goods was taken, partly on 5-10-1995, partly on 6-10-1995 and the balance on 10-10-1995. The relevant entries were made in RG 23A Parts-1 & 2. 5. On 12-10-1995, the Central Excise Range Superintendent visited the appellant's factory and conducted ph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 13-9-1995. It was on the basis of the evidence thus far gathered by the Superintendent that the relevant show cause notice was issued to the appellant. The party filed a reply to the show cause notice but failed to adduce convincing evidence of the HDPE granules covered by the third bill of entry having been received in the factory. Nevertheless, in the de novo order passed by the Assistant Commissioner, there are findings to the effect that MODVAT credit of CVD to the extent of Rs. 2,51,399.25 being the CVD paid on the imported raw materials was utilized by the assessee for payment of duty on their final product on 5-10-1995, 6-10-1995 & 10-10-1995. It is, therefore, not in dispute that HDPE bags were manufactured and cleared on payme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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