2002 (11) TMI 708

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..... Order]. The issue involved in this appeal, filed by M/s. Bharat Industrial Works (P) Ltd., is whether the Modvat Credit of the duty is available to them on the strength of invoice marked as duplicate for transporter by hand. 2. When the matter was called no one was present on behalf of the Appellants, nor was there any request for adjournment. I, therefore, heard Shri S.C. Pushkarna, lea .....

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..... introduced and the dealers issuing the invoices were not aware of the same. It has also been mentioned in the memorandum of appeal that the Commissioner (Appeals) had also rejected their appeal as certain details were also not mentioned in the invoices such as time of removal and amount of duty was not written in words. The Appellants have contended that these are procedural requirement on the bas .....

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