LAWS(CE)-1989-4-6

M R ELECTRONIC COMPONENTS LTD Vs. COLLECTOR OF C EX

Decided On April 27, 1989

JUDGEMENT

(1.) E/Stay/135/89. - This is an application for dispensing with the pre-deposit of irregularly availed MODVAT credit by the applicants herein as ordered by the Assistant Collector of Central Excise, Madras VII Division, in his order dated 22-3-1988 as modified by the Collector (Appeals),' Madras, in the impugned order dated 26-9-1988.

(2.) On hearing Shri Vijayaraghavan, the learned Consultant for the applicant and Shri K.K. Bhatia, the learned S.D.R., it is seen that the appeal itself lies in a short compass and is to be taken up for disposal today and accordingly the requirement of pre-deposit is dispensed with.