2006 (7) TMI 512

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.... the Appellant. None, for the Respondent. [Order]. - Heard the ld. DR. Respondents are called absent, despite serving notice. 2. The issue involved in this appeal is that wrong availment of Modvat credit on the basis of supplementary invoices issued. 3. On the scrutiny of the monthly return ER-I filed by the assessee for the month of September, 2001, it was noticed that th....

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....e Act or the Rules made thereunder with an intent to evade payment of duty. 5. The Central Excise officers HPIU, HQ, Surat-II have detected that the respondents company had undervalued the modvatable input cleared by them as such the respondents had indulged in deliberate undervaluation of the modvatable inputs which were removed during the period from April, 2000 to March, 2001 without pa....