2002 (1) TMI 1001

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....ri A.K. Mondal, JDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of duty amount of Rs. 8,751.66 (Rupees eight thousand seven hundred fifty one and sixty six paise) and penalty amount of Rs. 8,750.00 (Rupees eight thousand seven hundred fifty). I take up the appeal itself inasmuch as the issue lies in a narrow compass. 2. The above Modvat credit h....

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....y and parts. As such declaration as spare parts was sufficient. 4. Shri A.K. Mondal, ld. JDR supports the orders passed by the authorities below and submits that said declaration was not placed before the Asstt. Commissioner. However, he fairly agrees that the said declaration was taken into consideration by the Commissioner (Appeals), but he has not accepted the same on the ground that it....