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2001 (4) TMI 606

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..... R, for the Respondent. [Order]. - The Addl. Commissioner of Central Excise, Chandigarh-I vide his Order dt. 30-9-1996 inter alia disallowed the Modvat credit to the appellants amounting to Rs. 30,839.91 availed by them on the strength of documents issued by M/s. Hindustan Petroleum Corpn. Ltd. relating to the 'furnace oil'. It was claimed by the party that they had produced duplicate copies of .....

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..... . Accordingly, the Adjudicating Authority confirmed the demand on the appellants. 2. The party filed an appeal before the Commissioner (Appeals), Chandigarh. The Appellate Authority vide his Order dt. 30-9-1996 dismissed the appeal of the party upholding the order passed by the Addl. Commissioner. 3. This is the second stage appeal of the party. I have heard Shri K.K. Anand, Advocate f .....

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