2001 (6) TMI 349

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....the Respondent. [Order]. - After dispensing with the condition of pre-deposit of the duty amount of Rs. 12,975.00 (Rupees twelve thousand nine hundred seventy-five) and penalty of Rs. 2,000.00 (Rupees two thousand), I take up the appeal itself with the consent of both sides, as the issue involves lies in a very narrow compass. 2. I have heard Shri Manish Jhunjhunwala, Executive of the app....

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.... find that it has been repeatedly held by the Tribunal that such minor changes in the description of goods when both the items i.e. the inputs declared and the inputs described by the supplier fall under the same tariff heading, should not be made the basis for denial of Credit. Accordingly, following the ratio of the said decision, I hold that the view adopted by the authorities below was not cor....