9911796707
TMI Blog2001 (9) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... rder]. These three appeals involve similar issues. In all these appeals the appellants are aggrieved by a common order of the Commissioner (Appeals). The facts of the cases are as follows :- The Steel Authority of India Ltd. (in short, SAIL) cleared certain quantity of their product from their depots to their registered dealers viz. M/s Suman Steels under cover of invoices issued by the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to M/s Suman Steels and M/s Kwality Steels the jurisdictional Assistant Commissioner held that the Modvat credits were not liable to be allowed, and further, he imposed penalties on them. The said parties preferred appeals to the Commissioner (Appeals). Before the lower appellate authority the appellants produced a certificate issued by SAIL, which stated that, due to disruption of printing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the denial of Modvat credit was beyond the scope of the show-cause notices and hence cannot be sustained in law. As regards penalty, he submits that, had the lower appellate authority applied its mind to SAIL s certificates produced by the parties, it would have certainly found that the invoices issued by SAIL depot were proper and valid duty-paying documents for the purpose of taking Modvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty-paying documents which Suman Steels had received from SAIL depot as long as the duty-paid nature of the goods and satisfaction of other essential conditions are not in doubt. In this view of the matter. I find that, as against M/s Kwality Steels, neither the denial of Modvat credit nor the imposition of penalty can be sustained. I, therefore, allow Appeal No. 2765. As regards the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) to decide the matter afresh after duly considering the aforesaid documents (SAIL certificate dated 1-1-2000) and all the submissions made by the party, and after affording a reasonable opportunity of personal hearing to them. 5. I have accepted the plea made by ld. Counsel that the impugned order cannot be sustained insofar as the denial of Modvat credit is concerned, since there was no propo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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