TIRUPATI POLYMER PACKAGING PVT. Vs. C.C.E.

JUDGEMENT

(1.) THE captioned two appeals pertain to denial of Modvat credit on inputs supplied by M/s. IPCL. The appellants are engaged in the manufacture of polythene film. They purchased granules from M/s. IPCL. While scrutinizing the RT -12 Return submitted by the appellants, the Department found certain deficiencies and irregularities and issued two show cause notices to the Appellants. Both the show case notices were adjudicated by common order passed by the Additional Collector confirming the demand of Rs. 5,10,270.35 and a penalty of Rs. 12.00 lakh in one case and Rs. 7,71,707.00 as duty and Rs. 12,00,000/ - as penalty in the other case. The ld. Collector (Appeals) upheld the order of the ld. Additional Collector and hence the appeals before us.

(2.) SHRI V. Sridharan, ld. Advocate appearing for the appellants, submits that Appeal No. E/524/95 -NB deals with show cause notice dated 20 -4 -1992. He submits that in this show cause notice, four credits of duty have been dealt with. The following table shows the 4 credits :

(3.) THE ld. Counsel submitted that the appellants have already paid the demand of Rs. 270/ - indicated at Sl. No. 1 of the Table. He submitted that though the appellants had a good case on merits in respect of the demand of Rs. 32,352 against Item 2 of the table, since the facts involved in this case are lengthy, the appellants are not contesting the demand. Regarding Sl. Nos. 3 and 4 of the Table, the ld. Counsel submitted that the Department had alleged that the certificate issued by M/s. IPCL does not have printed serial number. He submitted that this objection is invalid; that the certificate carry a serial number filled up by hand; that the form prescribed for issue of the certificates do not indicate that the serial number should be pre -printed. Referring to the Circular No. 29/86 dated 21 -8 -1986 issued by the Central Board of Excise and Customs, the ld. Counsel submitted that this certificate does not require preprinted serial numbers.