2002 (6) TMI 553

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....a, JDR, for the Respondent. [Order]. -  Shri P.N. Kaul, learned Advocate, submitted that M/s. Bhopal Wires Pvt. Ltd. manufacture Electric Transformer and Conductors and avail of Modvat credit of duty paid on inputs; that on 12-11-97 they inadvertently took credit of Rs. 93,000/- instead of Rs. 16,740/-; that thus an amount of Rs. 76,260/- was taken in excess by them; that the Appellants....

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.... interest thereon which was confirmed by the Asstt. Commissioner under the Adjudication Order dated 15-12-98. He also mentioned that the Asst. Commissioner has ordered that the duty short paid of Rs. 44,125/- is to be recovered in cash. The Asstt. Commissioner also imposed a penalty of Rs. 2,000/-; that on appeal, the Commissioner directed them vide Interim Stay Order No. 1034/99, dated 28-10-99 t....

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.... factory on short payment of duty; that the Asstt. Commissioner and the Commissioner (Appeals) have only confirmed the demand of duty which was short paid by the Appellants at the time of clearance of goods and as such there is no infirmity in the Orders passed by them; that if the Appellants had deposited duty twice as claimed by them they should have claimed the refund of duty paid second time. ....

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....ort paid by them and disallowing the Modvat credit taken by them in excess. On query from the Bench the learned Advocate admitted that the demand of duty is not disputed by them. The Commissioner (Appeals) has also confirmed the demand of duty which was short paid by them under the impugned Order. I agree with the submissions of the learned D.R. that if the duty short paid has been made good by th....