CCE Vs. PACKSALE INDUSTRIES

JUDGEMENT

(1.) THE issue involved in all these cases is whether the duty of Central Excise can be demanded at the tariff rate from an unit Registered as S.S.I, when they cleared the goods on payment of duty at the concessional rate without availing the benefit of Modvat credit under Rule 57A of the Central Excise Rules.

(2.) SHRI K. Srivastava, Ld. S.D.R., at the outset, mentioned that they have filed five supplementary appeals along with the application for condonation of delay. The delay in filing the supplementary appeals is condoned.

(3.) WHEN the matter was called no one was present on behalf of the Respondents M/s. Packsale Industries in spite of the notice. We, therefore, heard the Ld. D.R. and the submissions submitted by the Respondents under their letter dt. 26.4.1999.