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TMI Blog2002 (2) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... earing both sides the appeal itself was taken up for final disposal on granting waiver of pre-deposit of duty of Rs. 1,15,973/- and penalty of Rs. 15,000/-. 2. The confirmed duty was the result of denial of Modvat credit on the ground that the assessees do not submit the duplicate copies of the modvatable invoices. The assessees claimed that duplicate copies of the invoices had been presente ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory or warehouse; (ii) the declaration filed under sub-rule (1) does not contain all the details required to be contained therein or the manufacturer fails to comply with any other requirements under sub-rule (1). Provided that the Assistant Commissioner of Central Excise having jurisdiction over the factory of manufacturer intending to take credit is satis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal which directed an officer to perform the task as were directed to be performed by a senior authority. The Commissioner (Appeals) in the impugned order upheld the lower order expressing doubt about the loss of invoices and observing that out of the 100 invoices produced by the appellant there could be no reason to allege five invoices were lost in the Range office. 4. The facility ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his own failure to comply with the directions made. Unfortunately the Commissioner (Appeals) also continued in the same manner without paying any attention to the provisions which were directed to be taken recourse to by the earlier appellate authorities. 5. This appeal is allowed. The proceedings are remanded to the Dy Commissioner who will accept the original documents placed on record an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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