1997 (11) TMI 244

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.... [Order per : Gowri Shankar, Member (T)]. - The appeal is against the order of the Additional Collector dropping the demand for duty equal to Modvat credit taken and imposing a penalty of Rs. 1,000/- on the appellant. 2. Advocate for the appellant says that it received some consignments of washers, which are inputs for it. It took credit of the duty paid on them. Subsequently, it cleared ....

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....nce of the sentence in this order demands would be confirmed in the future. He is not able to substantiate this contention by producing any such confirmed demand. We do not think any prejudice is caused to the appellant by this sentence, in view of the fact that the demand has been dropped and also in view of the decision of this Tribunal in CCE v. American Auto Service - 1996 (81) E.L.T. 71 which....