2003 (10) TMI 452

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....pondent. [Order]. -  In the order impugned in the appeal, the Commissioner (Appeals) does not find it possible to interfere with the order of the Assistant Commissioner impugned before him. In his order, the Assistant Commissioner disallowed reversal of (sic) Modvat credit of Rs. 4,06,921.16 and imposed a penalty of Rs. 5,000/- on the appellant. The Assistant Commissioner was adjudicati....

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....s are mutually contradictory. If, as is claimed by the appellant, permission was not given on the application for transfer of credit on 26-3-1993, the appellant cannot, at the same time, claim that the credit has already been taken and therefore the notice of 18-10-1993 is barred by limitation. The appeal does not indicate when actually the factory was shifted. From the letter dated 26-11-1992 of ....