2004 (5) TMI 477

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.... [Order]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 25,502.00 and penalty of Rs. 10,000/-. The benefit of Modvat credit was denied on the applicant on the ground that credit was taken on a copy of Bill of Entry which is not a triplicate copy. The Commissioner (Appeals) in the impugned order gave a finding of fact that credit was t....