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G.R.SHARMA, A.C.C.UNNI
Prominent Plastic Industries – Appellant
Versus
Collector of Central Excise, New Delhi – Respondent
Per G.R. Sharma :
The facts of the case leading to the present appeal are that the appellants are engaged in the manufacture of P.V.C. Compounds. They filed a C/List effective from 1.4.93 claiming the benefit of Not. No. 14/92-CE dated 1.3.92 and the assessment of their goods at 35% ad valorem. The Asstt. Collr. held that the appellants were entitled to the benefit of Not. No. 1/93 dated 28.2.1993 and therefore, amended the C/List disallowing them the benefit of Not. No. 14/92-CE dated 1.3.92. Against this decision, the appellants filed an appeal before the ld. Collector (Appeals) who confirmed the order of the A.C. holding that Not. No. 1/93 which irrespective of their declaration in C/List determines the duty liability of the appellants. The ld. Collr. (Appeals) also held that though modvat is a different scheme, its liability is interdependent on the dutiability of the goods.
2. Shri Naveen Mullick, ld. Advocate submits that the appellants in their C/List for the period 1.4.93 clearly claimed assessment of the goods in terms of Not. No. 14/92-CE dt. 1.3.92. the ld. Counsel submits that a perusal of this notification will show that serial number 2 and 3 of the Table annexed to
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