2000 (6) TMI 423

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..... r per : Jyoti Balasundaram, Member (J)]. In this case, credit of ₹ 17,900/- has been disallowed to the appellants who are manufacturers of motor vehicle parts falling under Chapter 87 of the Central Excise Tariff and further differential duty of ₹ 19,430.77 has been confirmed against them. 2. We have heard Shri T.K. Srivastava, learned Advocate, and Shri R.K. Sharma, learned .....

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..... has been taken can be removed as such on payment of duty not less than the amount credited. In this case, the appellants cleared 52738 items of motor vehicle parts and nuts, bolts, screws valued at ₹ 3,99,163.08 to M/s. TELCO @ 5% of the total duty amounting to ₹ 19,958.15 instead of duty of ₹ 38,861.54, resulting in short levy of ₹ 19,430.77. The appellants contention tha .....

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