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AJIT BHARIHOKE, RAKESH KUMAR
IPF Vikram India Ltd. – Appellant
Versus
Commissioner of Central Excise, Ludhiana – Respondent
Justice Ajit Bharihoke, President - This appeal is filed against the impugned order of Commissioner (Appeals) dated 17-12-2004 whereby he partially accepted the appeal filed by the assessee maintaining the Modvat credit demand to the extent of Rs. 6,35,398/- adjudicated by the adjudicating authority. He, however, reduced the penalty imposed on the appellants from Rs. 5 lakhs to Rs. 1 lakh.
2. Briefly facts relevant to the dispute in this appeal are that the Company by the name of M/s. Indra Polyfab P. Ltd., a manufacturer of detergent powder, stood merged with M/s. Amar Polyfab P. Ltd. under the orders of Hon'ble Punjab & Haryana High Court. At the time of merger, Modvat credit to the extent of Rs. 6,35,398/- was available in the account of M/s. Amar Polyfab P. Ltd. It was lying unutilized in RG-23A, Part-II in the account of M/s. Amar Polyfab P. Ltd. After the merger, the appellants M/s. Amar Polyfab P. Ltd. wrote a letter dated 10-8-1994 addressed to Superintendent, Central Excise, Kharar Range, Ropar, informing the department about merger of the companies and requesting for sanction, approval and amendment of the original registration certificate. Pursuant to the letter on 1
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