2008 (5) TMI 508

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....ocates, for the Appellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The benefit of Modvat credit stands denied to the appellants on the ground that same was availed on the basis of supplementary invoices issued by the appellant related unit M/s. Jaisingh Wires P. Ltd., who initially paid less duty by resorting to undervaluation of the goods supp....

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....he instructions of the department. It was pleaded that they had paid the duty and informed the  Superintendent Central Excise authorities on 5-12-2001 itself and issued supplementary invoices for the amount. It was submitted that there was no intent to evade duty and it was a case of pure oversight on the part of the company. 3. Heard both sides. We find that the appellants had paid t....