2003 (9) TMI 505

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..... spondent. [Order]. -  This is an application filed by M/s. Chandan Chemicals for waiver of pre-deposit of penalty of Rs. 10,000/- imposed on them. 2. Shri R.K. Goel, learned Advocate, submitted that the Applicant is a dealer dealing in chemicals manufactured by M/s. Hindustan Lever Limited and is registered as a dealer under Central Excise Act; that they are issuing both modvatable in .....

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..... the Applicants. I also heard Shri S.C. Pushkarna, learned JDR who reiterated the findings of the Commissioner (Appeals). 3. In view the Board's Circular permitting the registered person not to enter in RG-23D register the goods in respect of which he does not propose to issue modvatable invoice, the Applicants have made out a strong prima facie case in their favour. I, therefore, stay the re .....

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