TMI Blog2009 (10) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... llenge the order dated 18th May, 2009 passed by the Commissioner (Appeals) whereby the appeal filed by the appellants against the order of the adjudicating authority has been rejected. By order dated 11th February, 2004, the Additional Commissioner, Chandigarh, had disallowed the Modvat credit to the extent of Rs. 10,10,083/- to the appellants and had ordered recovery thereof under erstwhile Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hicles at all and credit of Rs. 3,50,114/- has been denied on the ground that the transporters have specifically denied the transportation of the goods for the appellants. He also submitted that, credit to the extent of Rs. 3,42,678/- is sought to be denied on the ground that addresses of the owners of the vehicles were found to be fake and there is no allegation in relation to the denial of credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disputedly, the weighment slips are not in relation to the transportations which are denied by the transporters as also in relation to the vehicles which were found to be non-transport vehicles. Being so, prima facie, it cannot be said that the appellants have been able to find out any fault in relation to the findings regarding denial of the credit on the basis of materials on record which have r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of denial of Modvat credit. In the facts and circumstances of the case, the question of insistence for payment of interest amount or penalty amount, at this stage, does not arise. Hence, the application is partly allowed whereby the applicant is directed to deposit a sum of Rs. 6,35,410/- (rupees six lacs thirty five thousand four hundred and ten only) within a period of eight weeks fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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