1999 (3) TMI 223

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ghosh, JDR, for the Respondents. [Order]. - The issue involved is the imposition of penalty on applicants, inspite of the duty demand being held to be time barred. Arguing on the stay application, Shri K.K. Bhattacharjee, ld. Consultant submits that the dispute related to the claim of the applicants for Modvat credit on certain invoices. The Collector has dropped the duty demand as time ba....