2000 (3) TMI 539

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..... ndition of pre-deposit of penalty, I take up the appeal itself for disposal. 2. An amount of Rs. 12,685.00 has been disallowed as Modvat credit and penalty of Rs. 2000/- has been imposed on the ground that the same has been availed on M.S. Channels without making a specific declaration of the same in their declaration filed under Rule 57G. 3. Shri S.N. Sinha Mahapatra, ld. Advocate draws my at .....

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..... ound of non-declaration of the product. 4. Shri J.M. Kennedy, ld. JDR reiterates the reasonings of the authorities below and submits that the appellants should have given a specific description of the goods instead of describing the same as others . 5. I agree with the contention of the ld. Advocate Shri Mahapatra that as there was no specific sub-heading covering M.S. Channels at the relevan .....

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