2002 (12) TMI 534

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..... der per : Jyoti Balasundaram, Member (J)]. For reasons recorded below, we waive pre-deposit of duty of Rs. 16,52,803/- confirmed against the appellants, on the ground that they had wrongly availed Modvat credit and penalty of Rs. 5,000/- imposed upon them, and proceed to hear and decide the appeal itself with the consent of both sides, as the issue lies within a very narrow compass. 2. In .....

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..... Aggrieved by the order of the Assistant Commissioner the assessees preferred an appeal along with an application for waiver of pre-deposit before the Commissioner (Appeals) in which various pleas were raised, including that they had filed declaration on 30-4-1997 and forwarded under certificate of posting. The Commissioner (Appeals), however, was not satisfied with the ground for waiver and hence .....

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