1999 (2) TMI 213

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....amteke, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Application is for waiver of deposit of duty of Rs 97.91 lacs (approx) and penalty of Rs. 5.00 lacs. 2. Representative of the applicant says that the applicant received in August, 1995 various consignments under cover of duplicate invoices and took credit of the duty paid on them. Subsequently, the file conta....

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....entative contends that there is no evidence to show that credit was taken on goods received in the factory under the cover of duty paid invoices and that therefore credit has been rightly denied. Even if it is accepted that the documents were lost in the factory, credit would not be available, as has been held by the Tribunal in its decision in HCL Office Automation Ltd. v. C.C.E. - 1997 (95) E.L.....