2002 (11) TMI 725

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....SDR, for the Respondent. [Order]. - Shri K.M. Makwana, learned Consultant appeared for the appellants and stated that the appellants imported Paraffin Wax under Bills of Entry No. 2161, dt. 7-1-1998 and No. 2368, dt. 9-1-1998. Under Notification No. 60/97 C.E. (N.T.), dt. 27-11-1997, the restriction limiting Modvat credit to 10% was lifted for the actual user. However, due to ignorance the appe....