MONTO MOTORS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE,

JUDGEMENT

(1.) The appellants filed these appeals against the common order in appeal passed by the Commissioner (Appeals)

(2.) The brief facts of the case are that appellants availed the benefit of MODVAT credit in respect of inputs used in or in relation to their final product. The appellant on receipt of the inputs in the factory filed declaration under Rule 57G of Central Excise Rules alongwith the application for condonation of delay in filing the declaration. The Assistant Commissioner of Central Excise vide order dated 16.10.98 and 3.11.98 declined the request for condonation of delay. These orders were duly received by the appellant. Admittedly, no appeal was filed against these orders by the Assistant Commissioner of Central Excise.

(3.) The duty was demanded on the inputs which were received by the appellants and availed the MODVAT credit without filing the proper declaration. The adjudicating authority confirmed the demand and imposed the penalty. The appellants filed the appeals and he same were rejected.