2002 (1) TMI 419

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..... rder]. -  After having examined the records and heard both sides, I find that the appeal itself can be disposed of finally at this stage. Accordingly, I allow the present application and take up the appeal for disposal. 2. The appeal is against the order of the Commissioner (Appeals) denying the Modvat credit of Rs. 4,985/- on Brass Gutka (input) to the appellants for the period July t .....

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..... (P) Ltd. v. CCE, Meerut [2000 (121) E.L.T. 247 (Tribunal-LB) = 2000 (40) RLT 575 (CEGAT-L.B.)]. He further submits that there is no justifiable ground for the penalty imposed on the assessee inasmuch as they had voluntarily disclosed all material facts to the Department by filing RT-12 returns accompanied by modvatable invoices and other documents. He prays for setting aside the impugned order and .....

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..... d not be denied on the ground that the declaration filed under sub-rule (1) did not contain all the details required to be contained therein. Though the period of dispute involved in the case before the Larger Bench was prior to 1999, the Bench remanded to the adjudicating authority the question whether Modvat credit on inputs was admissible to the assessee in the light of the amended provisions o .....

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