9911796707
TMI Blog1998 (6) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... from the applicants against the Final Order No. 231/98 passed by this Tribunal. 2. The brief facts of the case are that the Revenue had filed an appeal against the order of the CCE (A) wherein the matter had been decided in favour of the present applicants. The issue involves availability of Modvat credit on the invoices which are not in the name of the recipients of the goods for the simple rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e physical availability of the inputs had been considered in detail in the order in appeal and after due consideration the Collector (Appeals) had allowed the Modvat credit. There was no scope for any mala fides. He further submitted that the applicants were under a mistaken bona fide belief that this would not be a regular 2-Member Bench matter. However, when the matter was called in the Court, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter on merits in detail and appreciated the transitional phase of the company during which time the alleged offence had occurred and after considering facts and circumstances he had passed an order in favour of the assessee. Therefore, on merits, they have a strong case. It is unfortunate that because of the confusion in the minds of the Consultant the appeal was decided un-represented on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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