1997 (9) TMI 316

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..... 0-1995 passed by Commissioner (Appeals) confirming the rejection of Modvat credit of Rs. 1,48,230/- taken by the appellants on invalid documents and also confirmed the levy of penalty of Rs. 10,000/- imposed under Rule 173(Q)(i)(bb) of Central Excise Rules. Briefly stated the facts are that the appellants had taken Modvat credit of duty on the strength of GP 1 No. 000811/011, dated 14-7-1993 vide .....

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..... has imposed. The order has been confirmed by the Commissioner. The appellants had produced RG 23A Pt II showing debit of Rs. 1,48,230/- on 12-1-1996 in terms of the order and also extract of Personal Ledger Account showing the deposit of personal penalty of Rs. 10,000/- on 10-1-1996. In response to the notice of hearing, the appellants have requested the case to be decided on merits. 2. I have .....

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