TaxTMI 
TaxTMI 
TaxTMI 
2002 (5) TMI 619
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....dent. [Order]. - After dispensing with the condition of pre-deposit of duty and penalty, I take up the appeal itself with the consent of both the sides. 2. As per the facts on record, the appellants received imported spare parts of pollution control equipments on 17-4-98 in their factory and filed a declaration under the provisions of Rule 57T for availing the benefit of Modvat credit as ....
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....hows in Part II as 17th was changed to 20th by Excise Clerk who has maintained the said records. He fairly admits that the Clerk should not have interfered in the date already recorded or before doing so should have intimated the Revenue. He also submits that on the said basis the Revenue initiated the proceedings against them for denying the credit. He submits that even if 17th is considered to b....
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....by the Excise Clerk responsible for maintaining the record. Such action on the part of the appellants should not result in denying of the substantive benefit otherwise available to the appellants, though the same may call for imposition of same penalty upon them. Admittedly, the appellants have filed a declaration on 17-4-98 and the goods were also received by them on the said date. There is no di....