MATSUSHITA LAKHANPAL BATTERY Vs. CCE, INDORE

JUDGEMENT

(1.) ON careful examination of the records and on hearing ld. JDR for the respondents, I find that the appeal itself can be disposed of finally at this stage. Therefore, I allow this application and take up the appeal for final disposal.

(2.) THE adjudicating authority disallowed Modvat credit to the extent of Rs.29,001.00 taken by the appellants on HSD Oil under Rule 57B of the Central Excise Rules in February 1998, and also imposed a penalty of Rs.5,000.00 on them. The lower appellate authority upheld the order of the lower authority. The present appeal is against the order of the Commissioner (Appeals).

(3.) TODAY , there is no representation for the appellants. However, they have waived personal hearing and requested for a decision on merits. I have heard ld. JDR Shri A.K. Jain for the Revenue.