1997 (1) TMI 326

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....DR, for the Respondent. [Order]. -  After hearing both sides on 13-1-1998, the appeals were allowed and Orders were pronounced in the open court. Reasoning of the same is being recorded now. 2. Modvat credit of Rs. 1,375.07 and of Rs. 755.44 was disallowed to the appellant herein and penalties of Rs. 1,000.00 and Rs. 500.00 were imposed upon them by the authorities below. The gr....

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....m the beginning and `Tapper Roller Bearings' being only a variety of roller bearings, the declaration would cover the same. He argues that different types of bearings on different specifications were being received by them and it was not necessary to declare each type or each brand or trade name of the bearings. 4. As regards the second ground for denial of Modvat credit, he contends that ....