TaxTMI 
TaxTMI 
2000 (8) TMI 447
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....t. [Order]. - The appellants were not present having asked for disposal on merits. I have heard Mrs. Reena Arya, SDR, for the Revenue. 2. The appellants took Modvat credit on the strength of certain gate passes. At the time of assessment of the RT 12 returns during the months of September, 1990 and November, 1990, it was found that the gate passes were issued by M/s. Shreeram T....