2006 (2) TMI 414

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..... Order]. Heard both sides and perused the records. 2. Appeal No. E/2523/2004-NB (SM) was dismissed for want of COD clearance. The same has now been produced. Therefore, the appeal is restored to its original number and both appeals are being taken up for disposal. 3. The grievance of the appellants is that penalties imposed on them are totally unjustified. 4. The facts of the case are t .....

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..... on of Modvat Rules. 5. The ld. Counsel for the appellants has mainly two contentions on this issue. The first is that a dealer s registration under Modvat Rules is not for any particular item and, therefore, the appellant was entitled to issue Modvat invoices for steel items also. In this connection, it is also being pointed out that, subsequently, the registration was expanded to cover steel pr .....

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