1997 (11) TMI 284

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.... Shri Y.R. Kilania, DR, for the Respondent. [Order]. -  All these stay applications involving common question of law and facts were taken up together and are being disposed of through this common order. 2. The Applicants in one case seek waiver of pre-deposit of Rs. 52,702/- and another case waiver of pre-deposit of Rs. 49,860/- and penalty of Rs. 50,000/-. 3. Arguing in....

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.... had already filed declaration. It is not therefore the case of taking Modvat credit without filing declaration. The declaration already filed cannot be deemed to lose validity merely because at that time the question of admissibility of credit in case of HDPE sacks was in dispute. In any case if declaration was not filed Modvat credit cannot be denied on mere technically and a declaration could b....