1998 (7) TMI 329

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....ny Bedi, Advocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  Heard both sides. 2. The Assistant Collector has denied the concessional rate of duty in terms of Notification No. 175/86 on the ground that the appellant did not avail the Modvat credit during the period for which the demand has been raised. On appeal filed by the assessee, the Collector (Appe....