2002 (12) TMI 534

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....for the Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  For reasons recorded below, we waive pre-deposit of duty of Rs. 16,52,803/- confirmed against the appellants, on the ground that they had wrongly availed Modvat credit and penalty of Rs. 5,000/- imposed upon them, and proceed to hear and decide the appeal itself with the con....

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.... was filed after more than three months from the date of receipt of the capital goods. 4.  Aggrieved by the order of the Assistant Commissioner the assessees preferred an appeal along with an application for waiver of pre-deposit before the Commissioner (Appeals) in which various pleas were raised, including that they had filed declaration on 30-4-1997 and forwarded under certificate of po....