2003 (9) TMI 685

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....i K.K. Shrivastava, JDR, for the Respondent. [Order]. -  The appellants are a well-known manufacturers of Dental Care and Toilet articles and were availing Modvat credit on inputs used in relation to manufacture of excisable goods. They in the usual course of business cleared from the factory, on payment of duty, certain finished products to their depots all over India. At the depots ce....

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....ion 11AB. Hence this appeal. 3. When the matter came up for hearing, it was fairly accepted by both sides, that there was no contest on the reversal of Rs. 96,000/- and the appeal as regards the penalty was pressed. The matter was therefore taken up for final decision by this order. It is found that :- (a)     the lower authority has held "the appellants contention t....