2003 (5) TMI 403

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.... [Order]. -  Notice issued to the appellant alleged that it had wrongly taken Modvat credit totalling Rs. 52179/- on the ground that no duty had in fact been paid by Resha Wires Pvt. Ltd., Bangalore who issued the invoices and proposed penalty on the appellant. The notice invoked the extended period contained in Rule 57-I(ii). After considering the cause shown by the manufacturer, the C....

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....n respect of these gate passes. The statement of an investigating agency by itself as to the conduct of a party at Bangalore cannot lead to the conclusion that no duty had been paid on these two gate passes. There is in short a total absence of evidence to indicate that duty has been paid in regard to the invoices in question. 4. In addition, there is no basis for invoking the extended per....