2001 (11) TMI 86

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..... icle parts. It claimed Modvat credit. The adjudicating authority came to the conclusion that the credit had been claimed on the basis of forged/fake invoices. Thus, the respondent was called upon to pay an amount of Rs. 1,52,159.14. The appeal filed by the respondent having been dismissed, it approached the Tribunal. On examination of the matter, the Tribunal came to the conclusion that there was .....

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..... ng clarification from the Deputy Commissioner and the assessment made by the Assessing Officer in good faith which was earlier to the detection of fraud amounts to knowledge on the part of the Assessing Officer and merits denouncement of the show cause notice in respect of demand raised? 3.The solitary contention raised by Mr. Gumber, learned Counsel for the petitioner, is that the vehicles, in .....

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