9911796707
TMI Blog2000 (1) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... tay/1604/98-NB(S) praying for dispensing with condition of pre-deposit of the amount covered by the order impugned. When that petition came up for orders, I heard counsel representing the appellant and the learned D.R. in detail. On the facts and circumstances of this case, it is fE.L.T. that the appeal can be disposed of, for the appellate authority while passing the order impugned herein has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstance, the adjudicating authority disallowed credit of Rs. 60,929.04 and imposed a personal penalty of Rs. 10,000.00. Aggrieved by that order, appeal was preferred before the Commissioner (Appeals). That appeal was disposed of by order-in-appeal No. 1602/CE/Chd./99, dated 24-9-1999. Hence, this appeal. 4. According to the learned counsel representing the appellant, appeal before the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this memorandum to the effect that proper invoices which justified appellant in making the Modvat credit were placed before the appellate authority. In the absence of such an averment in the memorandum of appeal I am not in a position to agree with the learned counsel that all documents were made available to the Commissioner on 24-9-1999. 6. Learned counsel representing the appellant placed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there is substance in the contention raised by the learned counsel representing the appellant that the appellate authority disposed of the appeal without hearing arguments on merits of the case. The fact that the appellant has produced photo copies of invoices which, according to him, will justify availing of the Modvat credit persuades me to remand the matter to the appellate authority for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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