2000 (5) TMI 804

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....the Appellant. Shri J.M. Kennedy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the stay petition is for dispensing with the pre-condition of duty of Rs. 24,66,482/- and an equivalent penalty as confirmed by the Commissioner against the appellants vide his impugned order. 2. Arguing on the application Shri R.N. Das, Senior Advocate duly assisted by Sm....

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....onths have passed by the time the last consignment reached the appellant factory premises, they have become disentitled to Modvat credit. Arguing on the application Shri Das, Senior Advocate submits that input in any case was received within six months from the actual date of issuance of the invoice. Thus only making an entry in RG-23A, Part II was delayed because of the storage of the goods in th....