1998 (5) TMI 161

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..... er]. - This is an appeal whereunder an amount of Rs. 21,760/- has been demanded as not complying the provisions of Modvat rules in strict way. 2. The appeal has been taken up for disposal with the consent of both parties after waiving pre-deposit. 3. The appellant is engaged in the manufacture of sodium hydrosulphite and other chemicals falling under sub-heading 2831 of the Central E .....

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..... in nature. Therefore failure to make proper entries is wrong on the part of the appellants and the Collector set aside the order of the Assistant Collector. Hence the appeal. 4. The learned Counsel J.C. Patel appeared for the appellants and Shri A.R.S. Kumar learned JDR for the department. During the course of the arguments Shri Patel invites my attention to the judgment of the Tribunal in t .....

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