2000 (5) TMI 804

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.... Dutta Sen, Advocate, for 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. D....

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....ts and as the period of more than six months 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 be....

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....admittedly the provisions of Notification in question has been contravened inasmuch as the credit has been taken in RG-23A Part II after expiry period of six months. 4. We have heard the submissions made from both sides and find a lot of force in the submission of the learned Advocate. The position having been clarified by the Board itself the Revenue cannot be heard arguing against the sa....