1994 (7) TMI 142

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..... Respondent. [Order per : K. Sankararaman, Member (T)]. Shri B.B. Gujral, learned Counsel for the petitioners submits that in this case modvat credit had been taken on the strength of certified copy of the triplicate copy of bill of entry, since the triplicate copy itself had been misplaced. According to the provisions of the Evidence Act, the certified copy given by the Customs House is .....

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..... or the Department. He stated that the triplicate copy of the bill of entry is essential for availment of modvat credit and if the same is lost and a certified copy is obtained by the manufacturer claiming modvat credit there is risk of multiple availment of credit. He referred to the amendment of Rule 57G providing for the production of the original duty paying documents as an essential condition .....

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..... the issue is arguable and a decision can be taken only after elaborate examination of the issues involved. For the purpose of stay with which we are concerned, we take note of the financial hardship pleaded by the petitioners in view of their Unit being declared as a sick one and BIFR study in progress. In the circumstances, we grant waiver of pre-deposit of the disputed amount for the hearing of .....

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