KAMRA BOTTLING COMPANY Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) These are three appeals filed by M/s. Kamra Bottling Company (in short M/s. KBC) against a common order passed by the Commissioner (Appeals) in three appeals preferred by M/s. KBC against three orders -in -original passed by the jurisdictional Assistant Commissioner.

(2.) One of the three orders passed by the Assistant Commissioner was on a classification dispute while the remaining two orders were passed by him in adjudication of show -cause notices demanding duty of excise. It appears from the impugned order of the Commissioner (Appeals) that the classification determined by the original authority was not challenged by M/s. KBC. It was, apparently, only the demands of duty as confirmed by the original authority that were challenged before the Commissioner (Appeals), who affirmed the decision of the lower authority. Accordingly, demands of duty of Rs. 33,851/ - and Rs. 98,035/ - have been affirmed by the lower appellate authority for the periods September, 1994 to February, 1995 and March, 1994 to August, 1994 respectively. In the present appeals filed against the order of the Commissioner (Appeals), there is, again, no challenge in relation to the classification of the goods. The only challenge is against the view taken by the lower appellate authority that an SSI unit which has availed the benefit of Modvat credit on inputs and cleared final product without payment of duty by claiming the benefit of exemption under Notification No. 1/93 -CE., dated 28 -2 -93 (as amended) cannot regularize the availment of duty exemption by reversing the Modvat credit subsequent to clearance of the final product.

(3.) The appellants have waived their right to be heard vide their letter dated 9 -1 -2003. In that letter, they have also relied on the following decisions of the Tribunal : -