VENUS SUGAR LTD Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellant filed this appeal against the Order -in -Appeal dated 24 -12 -1997 passed by the Commissioner of Central Excise (Appeals'), Ghaziabad.

(2.) THE brief facts of the case are that a show cause notice was issued to the appellant for denial of the Modvat credit on the ground that the goods, in question, do not fall under the term of 'capital goods'. Penal action was also proposed for availing the benefit of Modvat credit on these goods. Penal action also proposed for non -filing the RT 12 return within the time prescribed. The adjudicating authority disallowed the Modvat credit in respect of capital goods on the ground that the goods, in question, do not fall under the definition 'capital goods' and necessary intimation regarding receipt of these goods was not filed by the appellant. A penalty of Rs. 10,000/ - was also imposed under Rule 173Q of the Central Excise Rules. The adjudicating authority also imposed a penalty of Rs. 1,000/ - under Rule 210 of the Central Excise Rules for late filing of the RT 12 return. The appellant filed an appeal and the Commissioner (Appeals) in the impugned order held that all the goods, in question, are fully covered by the definition of capital goods under Rule 57Q of the Central Excise Rules. However, he upheld the order of the adjudicating authority on the ground of non -filing of the intimation in respect of capital goods and for delay in filing the RT 12 return.

(3.) LD . Counsel appearing on behalf of the appellants submits that the RT 12 return was not filed within time as there was some brievement in the family of the concerned official. Therefore, there was some delay in filing of the RT 12 return. He, further, submits that necessary intimation was submitted to the jurisdictional Superintendent on the receipt of the capital goods. He submits that this issue was specifically raised before the Commissioner (Appeals) and the copies of the intimation were produced before the Commissioner (Appeals), but no finding was given in this respect. He, therefore, prays that the appeal be allowed.