2002 (3) TMI 629

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....or the Appellant. Shri A. Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal after waiving deposit. 2. The notice issued to the appellant proposed to deny Modvat credit taken by it of Rs. 86,063/- and proposed penalty. The reason for the proposed denial and penalty, was that the consignment sent by the manufacturer of the inputs....