1996 (5) TMI 189

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....lants. Shri S.V. Singh, JDR, for the Respondents. [Order per : P.K. Desai, Member (J)]. -  For hearing the appellants appeal on merits they are required to deposit a sum of Rs. 1,20,97,078/- towards the duty and Rs. 1,00,000/- towards the penalty. 2. Mr. Willingdon, the ld. Advocate, submits that the applicants are the subsidiary company of M/s. Berger Paints Ltd. at Kalapat,....

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....he said effect. In his submission, therefore whatever defect existed as the documents, were duly rectified subsequently, referring to the decision of this Bench in Amal Rasayan Ltd. v. Collector of Central Excise - 1993 (67) E.L.T. 133 (Tribunal) = 1993 (46) ECR 466 (Tribunal). He submits that therefore, subsequent rectification in the documents would be sufficient and the Modvat credit availed of....