1999 (2) TMI 263

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..... er : V.K. Agrawal, Member (T)]. The matter is posted today for hearing the Application for waiver of pre-deposit and stay of the demand confirmed by the adjudicating authority and Commissioner (Appeals). 2. As very short point of availability of Duty Paying Documents is involved the matter is taken up for final disposal with the consent of both sides. 3. We waive the pre-deposit amount c .....

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..... e documents had been resumed by the department the Modvat credit cannot be denied for non production of the same. 5. Ld. DR submits that what was seized by the Department on 13-8-1994 was not original duty paying documents but only photocopies as per report received from the Assistant Commissioner. He also mentioned that at the time of hearing before the Assistant Commissioner no submission was .....

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