2000 (7) TMI 349

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..... dent. [Order per : G.A. Brahma Deva, Member (J)]. After hearing for sometime with reference to the stay matter we felt. that the matter itself can be disposed of on the limited issue accordingly appeal was taken up for regular hearing. 2. Appearing for the appellant Shri Keshav Pandey, Manager (Excise) submitted that the issue relates to Modvat credit. Apart from the merits of the case .....

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..... 4. We have carefully considered the matter. The appellants should have produced the relevant evidence on the allotted time and in case o difficulty they should have ask for extension of time, as it was rightly submitted by the departmental representative. However, taking over all facts and circumstances and in the interest of justice we are remanding the matter to the concerned Commissioner ( .....

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