2006 (10) TMI 430

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..... order, the authorities below have confirmed demand of duty of ₹ 1,01,062/- along with imposition of personal penalty. The said duty stands confirmed by denying them the benefit of modvat credit in respect of inputs availed during the period 22/01/97 to 30/01/2000 on the ground that the credit has been availed without receiving the inputs physically. For the above purpose, show cause notice .....

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..... of show cause notice, the notices liable to be struck down on this ground only. For the above proposition they relied upon the Tribunal's decision in the case of Sunrise Structurals and Engineering Ltd., and Others vs. CCE, 2004(117)ECR 307(T). 3. I find that the Tribunal in the above referred decision has held that the law applicable on the date of issuance of show cause notice has to be inv .....

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