2000 (8) TMI 447

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..... e not present having asked for disposal on merits. I have heard Mrs. Reena Arya, SDR, for the Revenue. 2. The appellants took Modvat credit on the strength of certain gate passes. At the time of assessment of the RT 12 returns during the months of September, 1990 and November, 1990, it was found that the gate passes were issued by M/s. Shreeram Tubes Pvt. Ltd., describing the goods as copper tub .....

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..... nd because the proceedings did not justify said request. The wording of the show cause notice is also of no concern because the notice was issued within 6 months of the wrongful credit having been taken. The citations made by the appellant in the memorandum are not relevant. The fact remains that copper tubes were different from copper pipes, even though they fell in the same sub-heading of the Ta .....

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