2002 (4) TMI 876

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..... Respondent. [Order]. In the present case, the Assistant Commissioner of Central Excise, Durgapur-I Division dropped the show cause notice against the appellants proposing to deny the Modvat credit of Rs. 3,400.00 (Rupees three thousand four hundred) (approx.) on the ground that the same was availed on the basis of original copy of the invoice and another amount of Rs. 20,000.00 (Rupees .....

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..... Revenue, I find that the Assistant Commissioner has passed a detailed Order. It is he who is to be satisfied about the loss of duplicate. The Commissioner (Appeals) has not given any reason in regard to satisfaction of the Assistant Commissioner. Regarding the second issue also, the Assistant Commissioner observed that it was a genuine case, where the inputs were to be diverted to the appellants .....

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