1996 (4) TMI 330

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....e Respondent. [Order]. -  Though the appeal is listed for admission only, since it is pleaded that despite the fact that they have brought the inputs under the cover of Bill of Entry directly from the Private Bonded Customs Ware House, Modvat credit is being denied and it has serious reusing implication. The appeal was admitted. Both the sides argued on the appeal. Hence appeal is taken....

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....ting to Rs. 41,705/- was reversed and a penalty of Rs. 2000/- has been imposed on the appellant. This order has been confirmed by the Commissioner (Appeals). 3. After hearing both the sides, I find that the Board have allowed endorsement on the Bill of Entry in the case of high sea sales. According to the Boards's instructions, similar to the endorsed gate pass, the Bill of Entry can also ....