2001 (6) TMI 537

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..... nt. [Order]. -  This is an appeal filed by the appellants who is engaged in the manufacture of goods coming within Chapter No. 32.38, and 39 of Central Excise Tariff Act, 1985. They were availing Modvat benefit scheme. Show cause notice dated 24-10-1994 was issued for denying credit of amount of Rs. 76,11,861/- out of which they got the benefit of Rs. 54,605/- at the appellate level. The re .....

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..... . The representative of the appellant pleads that the trader who sold the goods did not know the provisions of law that is why the mistakes have crept in the preparation of the invoice. This excuse according to me cannot be made. Ignorance of law is no excuse. Moreover amount involved is Rs. 21,513/-. In exercise of powers conferred on me under second proviso to Section 35B of the Central Exc .....

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