2000 (12) TMI 678

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....Shri R.K. Roy, JDR, for the Respondent. [Order]. - The impugned order denies the benefit of Modvat credit of Rs. 14,567.90 and imposes personal penalty of Rs. 500/- on the ground that the appellants have declared copper based castings and nuts & bolts in their declaration filed under Rule 57G, whereas the invoices in question contain the description as "proof machine copper based castings" a....