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    <title>2010 (9) TMI 262 - CESTAT AHMEDABAD</title>
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    <description>Pre-deposit of the balance duty and entire penalty was dispensed with because the appellants had already deposited a substantial part of the confirmed duty and the dispute was confined to denial of Modvat credit on imported capital goods for want of the original bill of entry. As the duplicate bill of entry was stated to have been lost and a copy was being procured from Customs, the impugned order was set aside and the matter remanded to the original adjudicating authority. The authority was directed to allow production of the relevant bill of entry and decide the credit claim afresh.</description>
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      <title>2010 (9) TMI 262 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=201559</link>
      <description>Pre-deposit of the balance duty and entire penalty was dispensed with because the appellants had already deposited a substantial part of the confirmed duty and the dispute was confined to denial of Modvat credit on imported capital goods for want of the original bill of entry. As the duplicate bill of entry was stated to have been lost and a copy was being procured from Customs, the impugned order was set aside and the matter remanded to the original adjudicating authority. The authority was directed to allow production of the relevant bill of entry and decide the credit claim afresh.</description>
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