9911796707
TMI Blog2000 (7) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order]. Examined the records and heard both sides. 2. The jurisdictional Assistant Commissioner had disallowed Modvat credit of Rs. 2,80,735.75 taken by the applicants on inputs as per order dated 6-8-1998 passed in pursuance of earlier show-cause notice. The order of adjudication was upheld by Commissioner (Appeals). Hence the appeal before the Tribunal. 3. The present a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther words, the order of adjudication was on the ground of non-receipt of the inputs by the applicants. This finding of fact by the Assistant Commissioner has not even been adverted to by the lower appellate authority in its order. In view of this position, ld. Advocate has prayed for complete waiver of pre-deposit, having regard to the existence of a strong prima facie case. He has also reiterate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd on which the adjudicating authority had decided the matter as well as the ground raised in the show-cause notice. There is also an element of breach of natural justice in the non-supply of all the documents relied upon in the show cause notice in spite of specific requests made by the party. Having regard to the prima facie strong case in favour of the applicants and also to their financial har ..... X X X X Extracts X X X X X X X X Extracts X X X X
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