1997 (2) TMI 199

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... per : K.S. Venkataramani, Member (T)]. This application is for dispensing with the pre-deposit of an amount of Rs. 11,48,923/- and penalty of Rs. 5,000/- (Rupees five thousand only). The Department s case against the applicants is that they have availed of modvat credit on the basis of the Original Customer s copy of Invoice issued by the manufacturers instead of taking modvat credit on tran .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ly in this case is from the manufacturer Reliance Industries to their own Depot. Therefore, Rule 52A will apply. The Trade Notice issued by a Collector cannot over-ride the provisions under Rule 52A and 57G. 4. We have carefully considered the submissions made. The issue is arguable and we are of the view that no prima facie case has been made out for totally dispensing with the pre-deposit. In .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X