2001 (8) TMI 1139

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.... Advocates, for the Respondent. [Order]. -  The Revenue has filed the present appeal being aggrieved with the order passed by Commissioner (Appeals) vide which she has set aside the order of the Asstt. Commissioner denying the assessee the benefit of Modvat credit of Rs. 55,004.00 (Rupees fifty five thousand and four) and has imposed a personal penalty of Rs. 20,000/- (Rupees twenty thousan....

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.... of the gate pass also shows the signatures of the Superintendent, Central Excise & Customs, Cuttack. This is more as a record of dispersion of the inputs covered by the said gate pass. 4. I have heard Shri V.K. Chaturvedi, ld. SDR and Shri M. Kanungo along with Shri S. Sathpathy, ld. Advs. for the respondents. I have also perused the gate pass in question. It has been rightly observed by th....