2005 (11) TMI 419

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....pellant. Shri Sanjay Kumar, JDR, for the Respondent. [Order]. - The issue involved in this matter is in respect of the duty amount of Rs. 41,600/- and amount of penalty of Rs. 6,000/-. Since added together, amount comes to Rs. 47,600/- I admit the appeal and take up the matter for hearing of the stay. 2. Since the issue involved in this case is in narrow compass, I take up the appeal its....

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....g documents under which the subject material was cleared form the factory of the supplier. 4. During the pendency of the matter before the Adjudicating Authority and before the appellate authority Rule 57G of the Modvat Credit Rules was amended by Notification No. 7/99. The said amendment reads as under :- "7/99-C.E. (N.T.), dated 9-2-1999: In exercise of the powers conferred by Section 37 ....

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....ss of the factory or warehouse; (ii) the declaration filed under sub-rule (1) does not contain all the details required to be contained therein or the manufacturer fails to comply with any other requirements under sub-rule (1)." After the said notification was issued Central Board of Excise & Customs vide its Circular No. 441/7/99, dated 23-2-1999 clarified the matter. The said clarification giv....