2000 (12) TMI 678

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..... The impugned order denies the benefit of Modvat credit of Rs. 14,567.90 and imposes personal penalty of Rs. 500/- on the ground that the appellants have declared copper based castings and nuts bolts in their declaration filed under Rule 57G, whereas the invoices in question contain the description as proof machine copper based castings and stud. 2. Shri P.K. Bishnu, Manager (Legal), appear .....

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