2000 (12) TMI 391

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..... ainst Order-in-Appeal passed by Commissioner (Appeals), Trichy by his Order-in-Appeal No. 171/96, dated 8-3-1996. The Order-in-Original had disallowed Modvat credit on the ground that the credit was taken on invalid documents without ensuring the validity of documents. He had imposed penalty of Rs. 50,000/-. The assessee had contended before the Commissioner (Appeals) that the invoices had been is .....

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..... is aggrieved and have filed this appeal. The only ground made is that in the absence of pre-authentication in the invoice as required under Rule 57A(7), the genuineness of the documents is questionable. 2. Ld. SDR submits that the appeal is required to be allowed on the above ground alone. 3. Ld. Counsel points out that the Order-in-Original clearly recorded that assessee had been exempted fro .....

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..... on as noted by the Order-in-Original. This point has been taken note of by the Commissioner and addressed to by giving findings in the light of the Notification and the Bombay High Court s judgment. Therefore, I find that the invoices had been issued by the dealer and the inputs had suffered duty and in that view of the matter, the order of the Commissioner does not suffer from any illegality or i .....

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