2001 (6) TMI 270

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..... On hearing both sides the appeal itself was taken up for disposal on granting proforma waiver of deposit of duty of Rs. 8,01,127/- and penalty of Rs. 30,000/-. 2. The appellants availed of Modvat credit facility. Certain invoices on which they had taken Modvat credit during the period September, 1996 to November, 1996 and April, 1997 to July, 1997 were issued by dealers. The provisions of .....

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..... e present case termed the infraction as a mere procedural irregularity . With great respect to the learned single member, I observe that the lapse here is not of a mere procedural irregularity. The language of the rule is such as to deny the benefit if its dictates are not followed. 5. In the initial period of the operation of the Modvat Credit Scheme, in a number of judgments the Tribunal gav .....

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