2000 (10) TMI 512

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....ants are M/s. Neera Enterprises, and two others. M/s. Neera Enterprises is a Proprietary concern and Smt. Neera Gupta, is the Proprietress. They are engaged in manufacturing parts, for the Rail Coach Factory at Kapurthala. They manufacture parts and accessories, of Rail Coaches, falling under sub-heading No. 8607.00 of the Central Excise Tariff Act, 1985. 2. They used Hot Rolled and Cold R....

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....t credit, on the same on the basis of invoices, issued by the traders, under Rule 57GG. (c)      that the Applicants, have sold the GC/GP sheets, without any documents and without reversal of Modvat credit. (d)     That the Applicants, have purchased CR/HR sheets, without any documents, for Manufacture of OE Parts, as per the specifications, of th....

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....arma, Superintendent submitted that the applicant have not come with clean hands. It is submitted that the applicants were agreeable to deposit, the full amount, at the time of investigation, but now claim that they have to pay lesser duty. 7. It was explained to the Revenue that the question of arriving at the correct quantum of duty would be decided at the time of final hearing and not a....