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TMI Blog2005 (1) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : V.K. Jain, Member (T)]. Heard Shri P.K. Das, ld. Advocate on the stay application filed by the appellants. The appellants case is for deemed Modvat credit covered under Notification 29/2000-C.E. (N.T.) dated 31-3-2000. The duty involved is of Rs. 11.01 lakh and penalty imposed is of Rs. 50,000/-. Shri Das has taken us to the Order-in-Original passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant has taken credit in July, 2000, whereas the Notification referred to above requires that the credit be taken before 30th April, 2000. As regards their contention that they have been advised by the jurisdictional Range Officer to approach for confirmation of the divisional officer. He referred to the Commissioner s (Appeals) order where he has observed that their contention that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n effective upto inclusion of 30th April, 2000. As such, the credit should have been taken by the appellants by 30th April, 2000. As regards, the financial hardship, the appellant has not submitted any evidence in this regard. Keeping in this view, we find that the appellant has not made out a prima facie good case for full dispensation of duty and penalty. We direct the appellants to pay an amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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