2000 (10) TMI 245

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... - The applicants filed this application for waiver of pre-deposit of duty amount of Rs. 39,667/- and penalty of Rs. 10,000/-. 2. In this case the benefit of Modvat credit in respect of inputs was denied on the ground that the applicants had not declared the inputs in their declaration. 3. Ld. Counsel, appearing on behalf of the applicants, submits that the applicants, declared M.S.....