2000 (7) TMI 429

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.... M.K. Kannan, DR, for the Respondents. [Order]. -  Both the appeals arise from a common Order-in-Appeal No. 11/2000 dated 6-3-2000 by which the Commissioner (Appeals) has dismissed the appeals on the short ground of non-compliance of provisions under Section 35F of the Act in as much as that the duty amount of Rs. 30,000/- and penalty of Rs. 60,000/- has not been pre-deposited in terms ....

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.... availment of Modvat credit and it was only a question of procedural lapse. The allegation was that they had taken irregular Modvat credit in respect of manufacture of RCC/PCC poles. They contend that there was no deliberate intention to misuse Modvat credit as the very question of manufacture and duty on RCC poles was agitated upto Apex Court. They contend that in view of the financial hardships ....