2001 (10) TMI 960

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... This appeal has been filed by a manufacturer who was availing Modvat credit. They purchased a steel misroll from M/s. Shri Bahubali Ispat, Bangalore, a dealer, and on the basis of the invoices issued, they took Modvat credit of Rs. 14,731/- in terms of the Modvat Rules as the seller was registered in terms of Rule 57GG. However, subsequently it was detected by the Revenue that the seller hav .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... obtained by 31-5-1996 by the appellant. In absence of any evidence and the requirement of Central Excise laws under Section 37C that service of the order would be SERVED/ communicated from the date of issue of registered acknowledgement due and not merely from the date of issuing the order by registered letter, the date of acknowledgement of the Registration Cancellation Order i.e., its service, o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X