2005 (4) TMI 492

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..... er]. - M/s. Tata Precision Industries (India) Ltd. have mentioned in their letter dated nil that they had deposited the entire duty Rs. 17,285/- and penalty of Rs. 2,000/- under T.R. 6 challan No. 12/2003 dated 15-9-2004. In view of this, the stay application filed by them has become infructuous and is dismissed as such. They have also requested to decide the appeal on merit. I, therefore, heard .....

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..... consigner for commercial consideration; that according to these Regulations, the courier shall make entry of goods by presenting a bill of entry; that in the present matter, M/s. DHL have presented the bill of entry for the purpose of assessment and clearing the goods on payment of duty; that as the Department has not disputed the assessment of demand of duty, they are eligible to take Modvat Cre .....

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.....   Invoice issued by an importer from his depot and from the premises of consignment agent of the said importer provided the said depot or the premises are registered under Rule 174 and duly authenticated by the proper officer; 5.       An invoice issued by first stage dealer or the second stage dealer of imported goods registered under Rule 174 and duly authenti .....

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