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1996 (3) TMI 273

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..... ods covered thereunder were purchased from the sub-dealer. The availment of Modvat credit was objected to and ultimately the Assistant Collector passed Order-in-Original No. K I/296 297/94, dated 24-1-1995, denying the Modvat credit to the tune of Rs. 97,608.62 (Rupees Ninety Seven Thousand Six Hundred Eight and Sixty two Paise only) and imposed penalty of Rs. 2,000/- (Rupees Two Thousand only). Two Show Cause Notices were issued dated 22-1-1993 and 23-1-1992. The Appellants preferred Appeal against the said Order and the Commissioner (Appeals) has vide Order No. (1343) 708/95, dated 18-12-1995 rejected the Appeal on the ground that the appellants were directed to produce the Copies of subsidiary gate passes mentioned in the Show Cause No .....

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..... documents are now available with them. The delay was not on account of any lapse on their part as the Department furnished the copy late. The Commissioner (Appeals) has not examined the issue on merits and that therefore, the matter ought to go back to him for further consideration on merits. 4. So far as the other Appeal is concerned, he submits that the order passed by the adjudicating authority was bad in law in as much as he had become functus officio after passing of the Order-in-Original dated 24-1-1995 and the order being `ex facie , illegal is not sustainable. The Commissioner ought to have set aside the said order and instead of that, while observing that the such order was uncalled for, has rejected the appeal as barred by limi .....

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..... partment and the copy had to be procured from them. In any case, now the gate pass and the documents have been procured and are available with them for examination and scrutiny by the said appellate authority. The said authority has not given his finding on the merits of the appeal and hence in the interest of justice, the matter is deserves to be remanded back to him, with a direction that the appellants shall, on the date fixed by the said Commissioner (Appeals) for hearing, produce the copies required by the said authority and the said authority shall, after giving proper hearing to the appellants, come to an appropriate decision according to law. The order therefore, stands set aside and the matter is remanded back to the Commissioner ( .....

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