9911796707
TMI Blog2000 (7) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... rder]. Both the appeals arise from a common Order-in-Appeal No. 11/2000 dated 6-3-2000 by which the Commissioner (Appeals) has dismissed the appeals on the short ground of non-compliance of provisions under Section 35F of the Act in as much as that the duty amount of Rs. 30,000/- and penalty of Rs. 60,000/- has not been pre-deposited in terms of the Interim and modified Order. The Order-in-O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of procedural lapse. The allegation was that they had taken irregular Modvat credit in respect of manufacture of RCC/PCC poles. They contend that there was no deliberate intention to misuse Modvat credit as the very question of manufacture and duty on RCC poles was agitated upto Apex Court. They contend that in view of the financial hardships and the nature of the case, they be given waiver as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion the submission, the impugned order is modified and appellants are granted opportunity to contest the matter on merits with condition that they shall pre-deposit the duty amount of Rs. 30,000/- (Rupees Thirty Thousand only) within three months from the date of receipt of this order. On such deposit, penalty of Rs. 60,000/- is waived. The matter is remanded to Commissioner (Appeals) with a direc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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