9911796707
TMI Blog1999 (7) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... s. [Order]. In the order impugned in this appeal, the Collector (Appeals) has held that the appellant had correctly taken the Modvat credit on tissue paper of no commercial value imported by it and set it aside the Assistant Collector s order. 2. The departmental representative reiterates the ground in the appeal. These are three. The first is that out of the total amount of Rs. 3113/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... replied to the notice or attended the hearing. This may perhaps explain why the Assistant Collector had not considered this aspect. He confirms entire amount of demand on the basis of the other aspects. Assistant Collector s order is entirely silent about this aspect. It is therefore a defective order in which he confirmed the amount of duty on which no finding was given. The point was not taken u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess could not be taken as credit is not disputed by the respondent. 5. The next ground is that the Collector (Appeals) erred in accepting as evidence bills of entry, in which the classification of goods was amended after clearance and taking credit, since credit was taken on the unchanged bill of entry and such amendment is not permissible. After hearing both the sides, I do not consider it nece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of credit on the goods which otherwise have been declared properly. The only difference between the two headings in question is width of the paper and part of these papers would be classifiable under this heading. It is a settled law that it cannot be held that there is no declaration of the goods if the classification declared is incorrect. I therefore see no reason to interfere with the Colle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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