TMI Blog2000 (12) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... t Stay Petition filed by M/s Marson s Ltd., Calcutta seeks waiver of the condition of pre-deposit of Rs. 1,37,338.69 confirmed to be paid by the appellants vide order dated 14-5-1996 of Assistant Commissioner of Central Excise, Calcutta E Division, which was upheld by the Commissioner (Appeals), Calcutta in his order dated 29-12-1999. 2. A show-cause notice dated 4-9-1995 was issued to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re attributable to the dealers and no action was initiated against them by the Department. It is improper to disallow the Modvat credit for the omissions and commissions of those who issue the invoices. The ld. Advocate further submits that it is now accepted by different Appellate Tribunals that Modvat credit, if otherwise not inadmissible, should not be disallowed on the ground of procedural inf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the ld. Advocate, it would be improper to disallow Modvat credit on the procedural infirmities. On hearing the ld. Advocate, I am of the prima-facie view that there is a force in the contentions of the appellants and as such there is enough justification to grant their prayer in this Stay Petition. I, therefore, dispense with the condition of predeposit and order that recovery of the said duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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