2004 (10) TMI 380

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..... . Shri R.K. Sharma, Advocate for the appellants pleads that the Commissioner of Customs (Imports) has confirmed demand of customs duty of Rs. 1,11,723/- and also imposed a penalty of Rs. 5,000/- on the appellants on the ground that the appellants have not produced any evidence of non-availment of Modvat benefit, therefore, they would not be entitled for duty free clearance under Notification .....

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..... the supporting manufacturer has given the certificate of non-taking of any Modvat credit. 2. Shri P.M. Rao, JDR pleads that it was the responsibility of the appellants to get the certificate from the Central Excise Department and since Central Excise Department has not given any certificate, therefore, stay should not be given. 3. On considering the submissions made by both the sides. I am of .....

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