2001 (8) TMI 884

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..... pondent. [Order]. On hearing both sides on the application, since the issue in law is well settled, the appeal itself was taken up for disposal, on granting waiver of pre-deposit of Rs. 11,38,262/- as prayed for. 2. The appellant manufactures denatured alcohol. They received molasses, an input, under cover of transport permits. Such permits are not Modvatable documents, in terms of Rul .....

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..... uing notice etc. Surprisingly therefore the learned Commissioner chose to treat the letter itself as a show cause notice and directed the Assistant Commissioner as well as the assessee to go through the adjudication proceedings. Against this order the appeal has been filed. 3. Heard Shri K.P. Joshi, Advocate for the appellant and Shri B.B. Sarkar, DR, for the Revenue. 4. Rule 57-I(1) requires .....

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