2005 (7) TMI 598

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....the Appellant. Shri N.V.B. Nair, J.D.R., for the Respondent. [Order]. - Modvat credit of Rs. 52,000/- has been disallowed to the appellants on the ground that the same was taken on the basis of an invoice, which was whitened and the appellants name was written again on the same. In addition, personal penalty of Rs. 50,000/- has also been imposed. 2. The ld. advocate for the appell....

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....tire facts were placed before the Department and it is only thereafter the invoice in question was defaced by the jurisdictional Central Excise authorities and the credit taken. Show Cause Notice was issued almost after a period of more than two years. 4. After hearing the ld. D.R., I find that the appellants initially filed declaration with the Asstt. Commissioner on 3-6-97 for availing t....