2005 (10) TMI 125

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....r per : S.S. Kang, Vice-President]. - The applicant filed these applications for waiver of pre-deposit of duty as well as penalties. In this case the benefit of Modvat credit was denied to the applicants on the ground that they had received only Modvatable documents and not the inputs. The case of the Revenue is that the units are situated at Himachal Pradesh and entered into the sale tax barriers....

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....on payment of appropriate duty and the proper record was being maintained regarding payment of duty by the dealers. The contention is that during the adjudication proceedings, the Commissioner made enquiries from the Sales Tax authorities and Sales Tax authorities supplied forms pertaining to the applicant for the relevant period. Those copies of the ST-XXVI form from the Sales Tax authorities not....

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....laim. 4. In this case, no enquiry from the supplier of the inputs regarding the supply of the goods regarding payment of the price by the applicant. The demand is only on the basis of Sales Tax forms. The Sales Tax authorities supplied the copies of forms to the adjudicating authority on 1-10-2005 during the proceedings and the same were not supplied to the applicants. In these circumstances, a....