1999 (3) TMI 261

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.... Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by M/s. Engineers Combine, New Delhi. 2. Heard both the sides. 3. Shri G. Shivdass, learned Advocate submitted that the only point to be considered in this case is whether penalty can be imposed under Rule 173Q since the duty paid by the assessee is available as Modvat credit to the customer. He subm....

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....a of the first order and sub-para 3 at page 10 of the second order and the relevant paras are as follows :- "We observe that the Board itself found that the proforma credit on duty paid on parts cleared from Shyamnagar factory was taken at the respondent's Entally and Haldia Factories. Therefore, it is apparent that even if the valuation of the parts cleared at Shyamnagar factory have been enhanc....