2001 (12) TMI 704

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..... Respondent. [Order per : J.H. Joglekar, Member (T)]. -  On hearing both sides on the application for waiver of pre-deposit of duty amounting to Rs. 8,37,76,998/- and penalty of equal amount we find that the appeal itself could be taken up. Both sides agreeing this was done on waiving such pre-deposit. 2. The appellants had two advance licences under the DEEC. In terms of Licence No. P .....

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..... , demanding the duty as shown above on the ground and allegation that in the manufacture of export products Modvat credit had been availed of. The appellants appeared before the Commissioner. As regards the claim that the synthetic detergent powder was manufactured without payment of duty the Commissioner observed that no proof was placed before him to that effect. There are no specific finding re .....

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