2003 (6) TMI 413

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..... Hemant Kotikar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. After hearing for some time on the application for waiver of pre-deposit of duty of Rs. 2,52,129/- and penalty of Rs. One lakh, we found that it was possible to hear and decide the appeal itself at this stage. Hence, with the consent of both sides, we take up the appeal for hearing. 2. The Commission .....

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..... d by the Customs and there is no stamp and signature wherever the corrections were made on the Bill of Entry. It was open to the Commissioner (Appeals) to have taken up the issue in the event of any doubt regarding authenticity of the entries or investigations with Customs authorities that the correct amount of credit was taken. In these view of the matter, we hold that this matter requires to be .....

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