9911796707
TMI Blog1997 (9) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... In this stay application, the applicant is seeking waiver of pre-deposit of Rs. 60,339.12 and penalty amount of Rs. 25,000/-. Initially by show cause notice, the department had intended to deny the Modvat credit of Rs. 3,97,168.76. However, the Assistant Commissioner allowed the Modvat credit of Rs. 2,33,970.76 in respect of Challans appearing at Sl. Nos. 4 to 7 of Annexure A to the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. This was accompanied by a certificate issued by Tata Iron & Steel Co. in favour of the appellants. The delivery note has addressed to the appellants' name G.T. Road, Jalandhar, while the word "cantt" has not mentioned for that simple reason both the authorities disallowed the credit doubting the authenticity of the documents and has also imposed the penalty. 2. The learned Advocate submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the name of the Jalandhar. What is material is description of the goods, payment of duty and other particulars and about its receipt and about the item being eligible for Modvat credit in terms of declaration. There has been no questions raised on these aspects. Even the ground given in the findings is not one on which the show cause notice is based. In that view of the matter, the appellants have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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