2000 (7) TMI 409

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..... hri Gowri Shankar, Member (T)]. When the stay application was listed for hearing on 9-3-2000, the Tribunal found that the appeal itself could be disposed of and listed it for decision today. The appeal is taken up for hearing after waiving deposit. 2 The appellant, at the relevant time, was manufacturer of parts of machinery of iron and steel. By notice issued in June, 1996, the departmen .....

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..... d by him in the stay order. Hence this appeal before us. 3 We are not able to find any basis whatsoever in the show cause notice for demanding the duty. Why the fact of Modvat credit being taken should result in the enhancement of the assessable value of the goods is not explained either in the notice or in the Assistant Commissioner's order. The Assistant Commissioner's view that the normal p .....

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