2003 (10) TMI 357

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....N.L. Bhutalia, SDR, for the Respondent. [Order]. -  Heard. 2. The appellants have sought waiver of the pre-deposit of the duty amount of Rs. 1,21,033.40 and penalty of Rs. 20,000/- which has been confirmed against them by disallowing the Modvat credit on the PFAFF Industrial Sewing Machines and spare parts as capital goods on the ground that the declaration filed was not proper ....

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....ty or even before the first appellate authority took the plea that the credit has been taken by them after the installation of the goods, in April, 2000. It is the first time that this fact has been so alleged by them. The argument of the learned Counsel that it is a legal plea and can be taken before the Tribunal for the first time, cannot be accepted as it is a question of fact as to when the in....