TMI Blog2008 (2) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... n the body of invoices about duty discharged under Rule 96ZP of the erstwhile CER, 1944? - C.E.A. No. 110 of 2007 - - - Dated:- 25-2-2008 - Satish Kumar Mittal and Rakesh Kumar Garg, JJ. ORDER CM No. 23940-CII of 2007 For the reasons mentioned in the application, delay of 27 days in filing the appeal is condoned. CM stands disposed of. CEA No. 110 of 2007 1. The instan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aspur is registered with the Department under the Central Excise Act, 1944 (hereinafter referred to as the Act) and is manufacturing excisable goods falling under chapter heading 7306.90 of the Central Excise Tariff Act, 1985 (5 of 1986). The respondent is availing deemed Modvat credit facility on inputs under Notification No. 58/97-C.E. (N.T.) dated 30-8-97. (ii) During the course of preventiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 3,30,154/- pertaining to the period from 4/98 to 7/98 and ordered recovery of the same along with interest and the remaining amount ordered to be vacated. Penalties of ₹ 3,30,154/- under Rule 57-I(4) and ₹ 25,000/- under Rule 173Q(1)(bb) of the Rules were also imposed on the respondent. However, proceedings against M/s. Prince Agro Allied Industries, Mandi Gobindgarh were dropped. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit cannot be denied on the ground that manufacturer of inputs has not paid appropriate duty. If there is any dispute regarding payment of appropriate duty with the manufacturer the Revenue can proceed against the manufacturer. Under these circumstances, I find no merit in appeal and the same is dismissed. 5. We have heard Mr. Rahul Sharma, learned counsel for the appellant and perused the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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