2004 (4) TMI 349

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..... the impugned order-in-appeal, the issue relates to the denial of Modvat credit of the amount in question to the respondents. I have heard both the sides. The perusal of the record shows that the adjudicating authority disallowed the Modvat credit of Rs. 5,15,272/- to the respondents and a penalty of Rs. 10,000/- on the ground that the invoices did not contain complete particulars such as the amoun .....

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..... for verifying the correctness of those documents or should have called for the report from the concerned Superintendent/Range Office. He did not do so and decided the matter. In my view, the impugned order passed by him is violative of the principles of natural justice having been passed without affording an opportunity of hearing to the Department. Therefore, the impugned order is set aside and t .....

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