1999 (3) TMI 223

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ]. The issue involved is the imposition of penalty on applicants, inspite of the duty demand being held to be time barred. Arguing on the stay application, Shri K.K. Bhattacharjee, ld. Consultant submits that the dispute related to the claim of the applicants for Modvat credit on certain invoices. The Collector has dropped the duty demand as time barred. However, he has imposed a penalty of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e appellants conduct in this case has been totally inconsistent. The Collector has relied on the decision of the Tribunal in the case of Sree Ram Drinks Pvt. Ltd. v. C.C.E., BBSR [1994 (72) E.L.T. 427]. 3. I have perused the records of the case and have considered the rival submissions. The issue has to be gone into in depth at the time of final consideration of the appeal. As much can be said .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X