2000 (12) TMI 806

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....he Respondent. [Order]. - After dispensing with the condition of pre-deposit of duty amount of Rs. 493/- and penalty of Rs. 1,000/-, I take up the appeal itself for disposal. 2. The said amount of duty of Rs. 493/- has been confirmed against the appellants by denying them the benefit of Modvat credit in respect of 1218 kgs. of Alum, which was found short by the Visiting Officer. The appel....

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....hat the said goods were though packed in bundles but the same were to be finally packed in hessian and as such RG I stage had not reached by that time. They have relied upon the Delhi Commissionerate Trade Notice No. 10-C.E. (Misc.)-10/94, dated 4-4-94 which is to the effect that RG I stage for papers is when all the processes thereon are completed and have been packed in unit packings and are wei....