2000 (4) TMI 224

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..... r hearing. On hearing I felt that the appeals can be disposed of. Accordingly, the matters were taken up for regular hearing. 2. It was submitted by Shri Anand that by impugned order 41 appeals have been disposed of by the Commissioner (Appeals). Out of that 17 appeals which have come before the Tribunal and at the time of hearing stay matter issue involved hearin has already been considered and .....

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..... order of the imposing penalty for wrong availment of Modvat credit in terms of Rule 173Q of the Central Excise Rules. The imposition of penalty is for violation or interaction of the rules. Here admittedly there is no violation of any rule hence the question of levy of penalty in these matters do not arise at all. All the 17 appeals are allowed. The 17 stay petitions are also disposed of according .....

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