2000 (10) TMI 769

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.... Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order]. -  After dispensing with the condition of pre-deposit of personal penalty of Rs. 5,000/- I take up the appeal itself for disposal with the consent of both the sides. 2. The appellant is a dealer and during the material period was engaged in issuance of invoices on the basis of which their customers took Modvat credit. T....

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.... credit was sought to be denied by the Revenue on the basis of the invoices issued by the appellant herein. The said dispute was resolved by the Tribunal vide its Order No. A-1008/Ca1./2000, dated 17-7-2000 [2001 (131) E.L.T. 196 (Tribunal)] holding the said invoices to be eligible Modvatable documents. On this basis it is prayed that the impugned order imposing personal penalty upon the appellant....