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2004 (4) TMI 454 - AT - Central Excise
Issues: Alleged availing of credit without duty paying documents, confirmation of demands under Rule 57-I, imposition of penalty, redetermination of eligibility of photocopies for credit.
In this case, a Show Cause Notice was issued to the appellants alleging that they had availed credit without having the duplicate copy of the duty paying documents during a specific period. The lower authorities confirmed the demands under Rule 57-I, imposed a penalty, and the Commissioner (Appeals) upheld the decision. However, upon review, it was found that the Show Cause Notice did not specify how the credit was taken without duty paying documents. The appellant argued that they had filed the necessary declarations as required under the Modvat Rules along with copies of the documents to the Range Superintendent. Due to a fire incident destroying the original records, the credits availed during a certain period could not be confirmed or denied. Citing a previous decision, it was highlighted that in cases where duty paying documents are lost in transit, the manufacturer can establish the loss to the satisfaction of the Assistant Collector. The Tribunal concluded that the Assistant Collector should have considered the photocopies of the duty paying documents authenticated by the Range Office and allowed the credit after due verification. As this was not done, the order was set aside, and the matter was remanded to the original authority for redetermination of the eligibility of the photocopies for credit, giving the appellants an opportunity to present their case. The Tribunal noted that after hearing the stay application, it was decided to dispose of the appeal itself with the consent of both parties and a waiver of the pre-deposit requirement under Section 35F of the Central Excise Act, 1944. The appeal was allowed as remand in the above terms, emphasizing the importance of proper verification and consideration of authenticated photocopies of duty paying documents for availing credit.
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