2001 (12) TMI 570

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has been filed by the Revenue against the impugned order dated 4-10-2000 of the Commissioner (Appeals) vide which he has remanded the matter for de novo adjudication to the A.C. who disallowed the Modvat credit of Rs. 14,681/- to the respondents for having not claimed within six months. 2. The respondents were engaged in the manufacture of Fair Ground Amusements namely Swings . They availed Mod .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e passed the Order-in-Original without passing any order on the said prayer of the respondents. Therefore, the Commissioner (Appeals) has rightly set aside the Order-in-Original and directed the A.C. to firstly consider the prayer of the respondents for condonation of delay, when according to them all the conditions under provisos (a), (b), (c) of Rule 57G(5) of the Rules were complied with by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X