2006 (6) TMI 433

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ianna, JDR, for the Respondent. [Order]. - Heard the learned J.D.R. and taken into account the Written Submission and the Grounds of Appeal filed by the appellants. The appellants have been denied the Modvat credit of Rs. 45,961.00 (Rupees forty-five thousand nine hundred and sixty-one) and a penalty of Rs. 2,000.00 (Rupees two thousand) has been imposed on the ground that they have received....