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2001 (1) TMI 700

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...., JDR, for the Respondent. [Order]. -  Duty of Rs. 63,649/- has been demanded, and penalty of Rs. 30,000/- imposed on the finding of the Assistant Commissioner [confirmed by the Commissioner (Appeals)] that invoices issued by the dealers, on which Modvat credit was taken, were not supported by invoices of the manufacturers of the goods. 2. The applicant has a strong prima facie ....

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