2004 (3) TMI 608

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..... Shri V. Valte, SDR, for the Respondent. [Order]. - The entire amount of duty of Rs. 5,200/- had already been deposited by the appellant. Therefore, the pre-deposit of the penalty amount of Rs. 10,000/- is waived and recovery stayed till the disposal of the appeal. Learned Counsel states that the appeal itself should also be heard today, therefore, I procceed to decide the appeal on meri....

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....nalty is illegal. But I have perused the file. The contention of the learned Counsel is not liable to be accepted. The very availment of the Modvat credit of the amount in question by the appellant was wrongful and as observed above, the correctness of the impugned order disallowing Modvat credit has not been challenged before me by the Counsel. For wrong availment of Modvat credit penalty has bee....