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TMI Blog2000 (5) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : Archana Wadhwa, Member (J)]. The prayer in the present stay petition is for dispensing with the condition of duty of Rs. 36,17,628.00 confirmed by disallowing the Modvat credit availed by the appellants during the period April, 1994 to December, 1994 and an equal amount of penalty imposed upon them. 2. Aruging on the application, Shri P.K. Das, ld. Advocate submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the adjudicating authority. All the invoices were submitted to their jurisdictional Range Central Excise authorities for carrying out the defacement which was done by the officer. As such, the show cause notices which have been issued on 18-3-1999, is hopelessly barred by time. He also pleads on the financial condition of the appellants company. 3. Countering the arguments, Shri J.M. Kenne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty by observing that this is only a technical infraction of the procedural laws. 5. As regards the merits also, we find that the appellants have a good prima facie case in their favour in the absence of any allegations of the inputs not having received by them and the duty paid character of the inputs. The appellants have taken a specific stand in their reply to the show cause notice that the cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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