ORDER
C. Satapathy, Member (T)
1. Heard both sides. This is a case relating to the period September, 1981 to December, 1983. The impugned Order has been passed in pursuant of the earlier Order of the Tribunal dated 12-10-1987, after 18 long years. The appellants do not dispute the determination of the classification and dutiability of the impugned goods, namely, Spent Acid. The appellants are aggrieved with the impugned items which are in the nature of intermediate goods and have been used in the factory for production not having been allowed the proforma credit available under erstwhile Rule 56A of the Central Excise Rules, 1944. The appellants are also aggrieved about the penalty of Rs. 1,00,000/- imposed on them by the Commissioner.
2. Considering the facts that this is an old matter and has been decided only in the year 2005 in regard to classification and durability of the product, it would be only fair, if the appellants are allowed the proforma credit, since the items in question were duly notified on the material time under Rule 56A. I ordered accordingly.
3. As regards penalty, after considering the case records, 1 find that since it has taken so long to decide the classification and durability, it is a fit case for waiver of penalty amount. Appeal is allowed modifying the impugned Order and setting aside the penalty and allowing the proforma credit in respect of impugned goods.
Dictated and pronounced in the open Court.