9911796707
TMI Blog2000 (5) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... st was placed before the Assistant Commissioner after more than 4 months since receipt of the goods. The ground stated in support of the request for the Assistant Collector s permission was that the proper copy of the Bill of Entry had been lost in transit. A reply to the above request was given by the Superintendent (Technical) by his letter dated 14-6-1995, wherein he stated that the application for permission to avail Modvat credit on the attested copy of the Bill of Entry had not been considered by the Assistant Collector on the ground that the party had applied for such permission after a gap of more than 4 months and on the further ground that the party had not followed the procedure laid down in Trade Notice No. 111/94-CE. Subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative of the appellants company and learned JDR, Shri A.K. Jain representing the respondent/Revenue. 3. Learned Representative of the appellants has reiterated the grounds of the appeal and has submitted that the question whether attested copy of Bill of Entry could be validly used for availment of Modvat credit on imported inputs has been decided in favour of Assessee by the Tribunal s decision in the matter of SRF Limited [1999 (108) E.L.T. 862 (Commr. Appl.)]. She has further submitted that, even on merits, the order of the Commissioner (Appeals) is not sustainable in the light of the case law cited. She has prayed for allowing this appeal. Learned JDR, on the other hand, submitted that the proper document for availment of Modvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng any finding on, the question whether the lower authorities were right in dealing with the matter in the way they had done, and without even giving any opportunity of hearing to the party. To this extent, the order of the Commissioner (Appeals) has to be held to be a non-speaking order on the question raised by the party before him. On account of this position, the impugned order has to be set aside. The matter requires to be remanded to the Assistant Collector for a decision in accordance with the law as well as the principles of natural justice. When the Assistant Collector is the proper officer to deal with a request for permission to take credit on the strength of a certain document in certain circumstances, that authority itself shou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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