2003 (10) TMI 595

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..... espondent. [Order]. -  The dispute in the instant case relates to the Modvat credit of Rs. 3,55,759/- and also penalty of Rs. 1,50,000/-. 2. The appellants paid additional duty of customs (countervailing duty) of Rs. 3,55,759/- on the entire shipment of Butyl Rubber weighing 21,150 M.T. imported vide Bill of Entry No. 3553, dated 18-12-1997. The consignment after customs clearance was .....

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..... M.T, of Butyl Rubber imported and that in the FIR, the name of the exporting country is Dubai whereas the same is Russia, as is evident from attested Customs copy produced by the appellants. 3. Heard both sides. 4. It is noticed that subsequent to the loss of triplicate copy of bill of entry, the appellants obtained attested copy of the original bill of entry from Mumbai Customs House, .....

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..... irupati Tubes (P) Ltd. which was the former name of M/s. Unique Butyl Tube Industries (P) Ltd.] There is no dispute that the goods have been received in the factory and no dispute as to the description of goods as mentioned in the bill of entry vis-a-vis, the goods against which the credit has been taken. The Central Excise Rules provide contingency in respect of the loss of eligible duty paying d .....

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