NATIONAL POLYPLAST (I) LTD. Vs. CCE

JUDGEMENT

(1.) ALL the applications are arising out of a common order and hence all are taken up together for disposal. The applicant has filed the applications for condoning the delay of 10 days involved in the filing of the appeals. The learned counsel submits that the delay was occurred for filing ROM before the Commissioner (Appeals). After considering the submissions of both sides, I find that there is sufficient reason for condoning the delay of 10 days involved in the filing of the appeals. Accordingly, I condone the delay of 10 tens involved in the filing of appeals and allow the applications.

(2.) AFTER hearing both sides, I find that the issue involved in these appeals lie in a narrow compass and therefore, after dispensing with predeposit, I proceed to decide the appeals with the consent of both sides.

(3.) THE applicant is engaged in the manufacture of plastic crates and Polyethylene Terephthalate (PET) pre -forms and procured certain inputs from 100% EOU in terms of provisions of Section 3 of the Central Excise Act, 1944 r/w Notification No. 23/2003 -CE dated 31.3.2003.