COMMISSIONER OF CENTRAL EXCISE Vs. BHAVIN TEXTILES

JUDGEMENT

(1.) The following question has been proposed for the admission of this appeal :-

(2.) Tribunal has considered this issue in paragraph 4 of its order, which is reproduced below :-

(3.) We see no substance in this appeal. No justification has been shown as to why unnecessarily assessee has/ to pay duty in cash without availing the facility of Modvat credit, when the Modvat credit amount was available to the assessee. No interference is called for. The appeal stands dismissed.