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TMI Blog2001 (8) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... fter waiving deposit. 2. The appellant imported components of machinery and cleared them after payment of duty on 27-3-97. The appellant discovered subsequently that there was short payment of duty, and by means of a post bill of entry paid this duty of Rs. 13,143/- on 1-8-97. The appellant used these goods in its factory, and therefore took Modvat credit on 19-12-97 of the additional duty compo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... months and cannot be denied. He also contends that there were no mala fides and other circumstances favouring imposing penalty. The Departmental Representative adopts the reasoning in the impugned order. 4. We would not like to agree that the date of "issue" of the bill of entry is the date on which it is filed. On the date on which that document is filed, it had not become a duty paying documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing was a result of first short payment) and therefore cannot be considered to have been "issued" on the date of which the first document was issued. It would be correct to say that the date on which the duty was paid on the post bill of entry is the date of its issue. There being no dispute that the credit of the duty paid on the post bill of entry was taken within six months of its issue, it was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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