2004 (7) TMI 567

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....or the Appellant. Shri Arun Chopra, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  Heard both sides. The appellants were directed by the Settlement Commission to deposit additional duty of Customs and to obtain certificates to that effect from the Customs Authorities upon which the Excise Authorities were to consider granting of Modvat credit against such payment....

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....that the Customs and Excise Departments are sister departments functioning under the same Board, it should have been possible for the Adjudicating Commissioner to verify the claim of the appellants that they have deposited the required amount of additional duty of Customs as directed by the Settlement Commission by making a suitable reference to his counter-part in the Customs Department. Despite ....