2002 (12) TMI 428

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....nt, for the Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - After hearing both sides for some time on the application for waiver of pre-deposit of duty of Rs. 97,605/- and penalty of Rs. 10,000/- confirmed by the authorities below, we find that it was possible to dispose of the appeal itself as the ground raised before us is that the d....

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....date of taking credit (which is relevant for the purpose of Rule 57-I) - credit was taken on 17-5-1994. 3. The Commissioner (Appeals), however, considered the plea of limitation, in addition to the ground that the document on which credit was taken was not valid for Modvat purposes and he held that there was nothing to show the date of taking credit and therefore the appellants were not ab....