9911796707
TMI Blog2000 (7) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. This Reference Application has been filed by the applicant against the Final Order of the Tribunal No. A/941/97-NB(SM), dated 28-11-1997 dismissing an appeal filed by them against the order passed by the Collector (Appeals), Chandigarh, dated 20-9-1994. 2. The following questions of law are sought to be referred to the Hon ble High Court of Punjab and Haryana in terms of Para 11 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 57G(2). (D) Whether in the facts and circumstances the Tribunal is correct in law in holding that the order of Assistant Commissioner is not vitiated because the Assistant Commissioner did not travel beyond the scope of show cause notice . 3. Arguing the Reference Application, ld. Counsel Shri Jitender Singh submitted that a question had been raised in the Appeal before the Tribunal whether a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsuant to the said power vested in the CBEC, the CBEC had issued a Circular (published at T-36, Volume 26 E.L.T. 1986) by which it had been provided that attested photocopies of original GP1s would also be eligible documents for taking Modvat credit. It had also set out the procedure to be followed by the assessee for claiming Modvat credit on the basis of attested photocopies of original GPls. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d empowered the CBEC to prescribe any other documents other than the three documents mentioned in the Rule viz., GP 1, AR 1 and Bill of Entry for purpose of availing Modvat credit. The CBEC Circular relied on by the applicants had not prescribed any new document but had only laid down a procedure for allowing Modvat credit when an assessee had lost original copy of the GP1. It cannot therefore b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anced by the ld. Counsel for the applicant that the said Circular had in fact prescribed attested photocopies of endorsed GP1s as one of the documents for purposes of Rule 57G(2). 7. Having regard to the above discussion, I find that certain questions of law referred to in Para 2 above has arisen from the impugned order. 8. Accordingly, I allow this Reference Application and refer the aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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