2003 (6) TMI 413

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....Advocate with T.C. Nair and D.H. Nadkarni, Consultants, for the Appellant. Shri Hemant Kotikar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  After hearing for some time on the application for waiver of pre-deposit of duty of Rs. 2,52,129/- and penalty of Rs. One lakh, we found that it was possible to hear and decide the appeal itself at this stage. Hence,....

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....for Modvat credit on the ground that the Bill of Entry submitted by them was not authenticated by the Customs and there is no stamp and signature wherever the corrections were made on the Bill of Entry. It was open to the Commissioner (Appeals) to have taken up the issue in the event of any doubt regarding authenticity of the entries or investigations with Customs authorities that the correct amou....