2000 (11) TMI 352

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.... JDR, for the Respondents. [Order]. - The applicants filed this application for waiver of pre-deposit of duty amounting to Rs. 53,092/- and penalty of Rs. 5,000/-. 2. In this case, the benefit of Modvat credit on capital goods was denied on the ground that declaration in respect of capital goods was filed after the receipt of the capital goods and the applicants failed to explain the....

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.... He, therefore, prays that the application be allowed. 4. Heard ld. D.R., who submits that the applicants had taken credit on 4-6-1996 without permission of the competent authority as the declaration was filed after the receipt of the capital goods and there is no order passed by the competent authority in respect of condoning the delay in filing the declaration. 5. Heard both side....