2003 (9) TMI 659

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....hatnagar, JDR, for the Respondent. [Order]. -  Heard. 2. The duty amount involved is of Rs. 2,62,495/- which has been confirmed by the Commissioner (Appeals) by denying the Modvat credit for the period from July, 1994 to September, 1994 on tin plates to the appellants on the ground that they had taken the same on photocopy of the invoices. The learned Counsel has contended that ....

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....h they took the Modvat credit before the authorities below. Therefore, in my view, the appellants do not have strong prima facie case in their favour. However, keeping in view, the facts and circumstances and issue involved, and the financial hardship of the appellants as pleaded by the Counsel on account of death of original proprietor of the firm, the appellants are directed to make pre-deposit ....