2002 (5) TMI 619

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....hri T.K. Kar, SDR, for the Respondent. [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 ava....

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....eipt of the entry on 20-4-98, the date shows 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 subm....

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.... result of an error and ignorance committed 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 recei....