2001 (7) TMI 913

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..... [Order per : J.H. Joglekar, Member (T)]. On hearing both sides on the stay application, the main appeal itself was taken up for disposal after granting waiver of duty of Rs. 67, 90,646/-. 2. The appellants manufacture excisable products utilising the Modvat credit facility both under Rules 57A and 57Q of the Central Excise Rules. The common allegation was that certain goods imported u .....

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..... redit extended was 75%. Not satisfied with this order, the assessees filed an appeal. Before the Commissioner the assessees stated that when all the documents were available the Range Officer could not say that due to lack of availability of the documents, he was unable to determine the nature of the inputs. The Commissioner, however, without going into this aspect upheld the lower order. Hence th .....

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..... proceedings back to the jurisdictional Dy. Commissioner for the limited purpose of re-determination of the denial of credit of Rs. 67,90,646/- in adjudication de novo. He shall first supply a copy of the Range Officer s report cited in the proceedings to the assessees. The assessees shall place on record their comments on the report and also place their statements showing exact identity of the goo .....

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