1996 (5) TMI 189

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he 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, and by virtue thereof, the goods purchased....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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 on the documents subsequently rectified, i....