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2000 (6) TMI 104 - CEGAT, MUMBAIExtract: .......undue leniency in accepting such pleas. In view of the judgment that the declaration was mandatory and substantive requirement, the failure thereof would go to deny the benefit of the availment of Modvat credit. On this ground, I uphold the denial of the credit but set aside the penalty imposed upon the appellants. 5. The appeal is allowed in part.
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