1998 (2) TMI 227

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....vocate, for the Respondent. [Order]. -  This is an appeal filed by the department against the decision of Collector (Appeals), Indore whereunder he allowed appeal of the respondent whereby the respondent was granted Modvat credit. The facts appears to be that the respondents were engaged in manufacture of HDPE/Polypropylene woven Sacks/Bags falling within Chapter 39 of the Central Excis....

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....n the relevant Bill of Entry as well as the extract of the RG 23A. It would appear there has been a clerical inadvertent mistake. Moreover in the show cause notice ground taken is not non-production of proper duty paying documents. But actually it is found that the document evidencing payment of duty has been produced. But when the reference of proper particulars are reflected in the RG 23A Part I....