2003 (12) TMI 470

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.... SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide order No. C-I/ 2402/WZB/2003, dated 23-10-2003, the appellant was directed to deposit an amount of Rs. 11 lakhs towards duty within a period of eight weeks. 2. When the matter came up for ascertaining compliance on 3-12-2003, the learned Advocate appearing for the appellants submitted that they have deposited an am....

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....ppearing for the appellant again reiterated the same submission that the debit from Modvat credit account should be taken as valid deposit. However, we do not find any merits in the above contention of the learned Advocate when the only dispute in the present appeal is utilisation of the said credit during the forfeiture period. Learned SDR, Shri H. Kotikar appearing for the Revenue, also draws ou....