2000 (12) TMI 277

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....C. Sankhla, JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal is whether M/s. Cosmo Ferrites Ltd., are eligible to take Modvat Credit of the Additional Customs Duty paid subsequently on demand by the Department. 2. Shri J.P. Kaushik, Advocate, submitted that the appellants imported certain goods on payment of concessional rate....

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....ch no appeal was filed and the certificate had been issued for non-compliance of procedure and was in the shape of a penalty. The ld. Advocate, further, submitted that the duty has been paid by them under Section 28 of the Customs Act as they could not fulfil the condition specified in the Notification and as the differential duty has been paid by them, they are eligible to take the Modvat Credit ....