2004 (4) TMI 459

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..... [Order per : Jyoti Balasundaram, Member (J)]. After hearing both sides for some time on the application for waiver of pre-deposit of duty of Rs. 2,95,551/- and penalty of Rs. 2,96,000/- in respect of Bill of Entry dated 2-6-1997 (duty has been confirmed on the ground that the applicants herein did not produce any material to show that the transferor had not availed input stage credit whic .....

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..... ustoms has proceeded to decide the matter as if no reply had been filed and has also held that since no reply was filed it is presumed that the importers/licensee were not showing interest in giving replies to the show cause notice as far as availment of Modvat credit was concerned, because they had taken the double benefit and thus, unable to produce documentary evidence in respect of non-availm .....

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