9911796707
TMI Blog1990 (4) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... T)]. By this application the applicants have pleaded for dispensation of the pre-deposit of duty of Rs. 1,48,448.98 demanded in terms of the impugned order as also the penalty of Rs. 2,500 levied in terms of the said order. 2. The learned Advocate for the applicants pleaded that the applicants were originally issued a show cause notice dated 17-2-1989 calling upon them to show cause as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for which they had taken the MODVAT credit earlier. He pleaded, the authorities, however, based on some departmental instructions held that the applicants were entitled to removal of the waste and scrap without payment of duty and again reverted back to the original position of demanding duty in respect of the quantity of scrap which was not accounted for after the removal of the same and the retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, the lower authorities orders cannot in law survive. 3. The learned SDR for the Department referred to the order of the learned Collector (Appeals) and pointed out that the learned Collector (Appeals) had taken the applicants submission in regard to the vires of the show cause notice earlier issued and the status of the corrigendum which was issued later. He has pleaded that inasmuch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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