TaxTMI 
TaxTMI 
2002 (2) TMI 427
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....rder]. - The brief facts of the case are as under :- The jurisdictional Additional Commissioner of Central Excise had, in adjudication of a dispute between the appellants and the department on admissibility of Modvat credit on certain goods treated by the assessee as capital goods under Rule 57Q of the Central Excise Rules, passed an order against the assessee denying them Modvat credit amo....
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....g heard, to the party, the Commissioner (Appeals) granted waiver of pre-deposit to the extent of 60% of the amount involved and directed the party to deposit the balance 40% within a period of three weeks from the date of receipt of the order. The 'Interim Stay Order' dated 8-3-2000 containing such direction was received by the party on 10-3-2000. As no proof of pre-deposit in terms of the 'Interi....
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....e rejected on such ground. In this connection, ld. Counsel has relied on an earlier order of this Bench which was passed in a case involving apparently similar circumstances. The order relied upon is Final Order No. A/1575/2000-NB(S) passed in Appeal No. E/1113/2000/NB(S). Ld. JDR, Sh. S.C. Pushkarna reiterates the observations contained in the impugned order. 3. There is no dispute of the f....