9911796707
TMI Blog2006 (5) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... re of Electrical Switch Gears and Motor Starters falling under Chapter Heading 8536.90 and 9028.00 of the Central Excise Act, 1985. It was availing SSI exemption from the Central Excise duties under Notification No. 16/97 dated 01.04.1997. In the month of September, 1997, the assessee opted for MODVAT scheme under Notification No. 38/97-CE dated 27th June, 1997. The Excise authorities were of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,50,000/- under Rule 173Q of the aforementioned Rules apart from levying interest under Section 11A of the said Rules. 2 Aggrieved by the above order, the said respondent appealed to the Commissioner (Appeals) who confirmed the order made by the Deputy Commissioner but deleted the imposition of penalty levied by him. In a further appeal before the CEGAT against the said order, the Tribunal has se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "It is evident that it is not the case where the appellants on their own had opted out of the Notification No. 16/97 but they had been forced to pay the duty at full rate instead of paying the duty under the Notification on account of Adjudication Order passed in another matter by the Commissioner. Once on account of implementation of the order, they are forced to pay the duty at full rate, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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