1990 (4) TMI 177

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent. [Order per : V.P. Gulati, Member (T)]. - By this application the applicants have pleaded for dispensation of the pre-deposit of duty of Rs. 1,48,448.98 demanded in terms of the impugned order as also the penalty of Rs. 2,500 levied in terms of the said order. 2. The learned Advocate for the applicants pleaded that the applicants were originally issued a show cause notice date....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....were required to pay duty in respect of the goods for which they had taken the MODVAT credit earlier. He pleaded, the authorities, however, based on some departmental instructions held that the applicants were entitled to removal of the waste and scrap without payment of duty and again reverted back to the original position of demanding duty in respect of the quantity of scrap which was not accoun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... show cause notice and in that view of the matter, therefore, the lower authorities orders cannot in law survive. 3. The learned SDR for the Department referred to the order of the learned Collector (Appeals) and pointed out that the learned Collector (Appeals) had taken the applicants' submission in regard to the vires of the show cause notice earlier issued and the status of the corrigendum w....