2001 (4) TMI 335

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....ppellant. Smt. Reena Arya, SDR, for the Respondent. [Order]. - On hearing both the sides, the appeal was taken up for disposal after granting waiver of pre-deposit of Rs. 16,737/- confirmed on the reversal of the Modvat credit and penalty of Rs. 21,737/-. 2. The appellants imported certain goods and filed an into bond B/E at Mumbai. They applied for re-warehousing at Nashik and fi....

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....not be treated as eligible document and that the credit was wrongly taken. The Addl. Commissioner passed the order confirming the duty and imposing the penalty. The Commissioner (Appeals) directed pre-deposit of both the amounts and in the failure of the appellants he dismissed the appeal before him in terms of Section 35F of the Central Excise Act. 3. It is correct that the certificate gi....