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TMI Blog1998 (11) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. The Collector in the impugned order dealt with two situations. In the first situation the contest was as to the admissibility of Modvat credit on the strength of a certificate issued by MMTC as regards payment of additional duty of customs. The second issue in contest was invoice issued by a trader who was not registered. These two separate contested issues were dealt with by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving raised a contest on the second invoice, there was no need to file two appeals. 2. The following discussion therefore pertains to Appeal No. E/1356/98-NB alone. 3. The document in contest is the certificate, dated 20-5-1994 issued by the MMTC. It gives quantity sold to the present respondents, reference to the delivery challan, gives the reference to the Bill of Entry under which parent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iption of Notification No. 15/94-C.E. (N.T.). The certificate had been issued by the Importer namely MMTC and particulars as required are shown. It may be that the particulars are not in the sequence or order as stipulated in the notification but the certificate and the challan together show all the particulars required by the notification. Therefore if even the Commissioner had placed reliance wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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