1997 (9) TMI 316

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.... [Order]. - This appeal arises from order dated 12-10-1995 passed by Commissioner (Appeals) confirming the rejection of Modvat credit of Rs. 1,48,230/- taken by the appellants on invalid documents and also confirmed the levy of penalty of Rs. 10,000/- imposed under Rule 173(Q)(i)(bb) of Central Excise Rules. Briefly stated the facts are that the appellants had taken Modvat credit of duty on t....

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.... adjudication the amounts were confirmed and also penalty has imposed. The order has been confirmed by the Commissioner. The appellants had produced RG 23A Pt II showing debit of Rs. 1,48,230/- on 12-1-1996 in terms of the order and also extract of Personal Ledger Account showing the deposit of personal penalty of Rs. 10,000/- on 10-1-1996. In response to the notice of hearing, the appellants have....