2000 (10) TMI 769

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..... Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of personal penalty of Rs. 5,000/- I take up the appeal itself for disposal with the consent of both the sides. 2. The appellant is a dealer and during the material period was engaged in issuance of invoices on the basis of which their customers took Modvat credit. The above p .....

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..... sought to be denied by the Revenue on the basis of the invoices issued by the appellant herein. The said dispute was resolved by the Tribunal vide its Order No. A-1008/Ca1./2000, dated 17-7-2000 [2001 (131) E.L.T. 196 (Tribunal)] holding the said invoices to be eligible Modvatable documents. On this basis it is prayed that the impugned order imposing personal penalty upon the appellant be set asid .....

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