1999 (10) TMI 225

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..... Shri Deepak Kumar, SDR, for the Respondent. [Order per : Shri J.H. Joglekar, Member (T)]. - When this stay application was argued, it appeared at this stage itself the main appeal could be taken up for disposal. Both sides agreeing, this was done, after granting waiver of the condition of predeposit of duty amounting to Rs. 10,16,887/-. 2. We have heard Shri Anthony Fernandes Excise Manag .....

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..... consignee's name and address, mentioned therein, the registered person's name and address, on account of whose instructions the goods have been despatched. The consignee in this case will be the end user. In such a situation the registered person's invoices is not required for availment of Modvat credit. The duplicate copy of the manufacturer's invoice under Rule 52A will serve as cover for trans .....

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..... Commissioner however dismissed the appeal for failure to comply with the provisions of Section 35F of the Central Excise Act, 1944. Hence the present appeal. 4. We find that the Assistant Commissioner did not apply his mind to the submissions made before him. When this fact was brought out to the notice of Commissioner, he found no prima facie case to be made out in favour of the assessees. .....

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