1999 (9) TMI 690

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..... with the requirement of pre-deposit of Rs. 2,28,724/- and stay its recovery pending appeal and take-up the appeal itself for decision with the consent of both sides, as the matter lies within a very narrow compass. 2. The amount of credit above mentioned has been disallowed by the authorities below on the ground that the consignee shown on the subject invoice (13 invoices all together) was M/s. .....

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..... ech India Ltd. After 4-12-1994, the registration was also issued in the name of M/s. Wiltech India Ltd. Therefore they pleaded that the entire amount of credit is available to them. The prayer is opposed by the learned DR, who reiterates the findings of the adjudicating authority and the lower appellate authority. 4. I have carefully considered the submissions. The appellant s explanation is tha .....

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