2004 (5) TMI 478

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....r]. - The duty amount involved is of Rs. 84,451/- and penalty of Rs. 5,000/- which has been confirmed against the appellants by denying them Modvat credit of having availed on the original copy without proof of loss of the duplicate copy for the transporter. The learned Counsel has contended that all the other formalities were completed by the appellants before claiming Modvat credit on the orig....