2004 (1) TMI 599

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..... TED BY : Shri R.K. Chaudhary, Advocate, for the Appellant. Shri H.C. Verma, JDR, for the Respondent. [Order]. - This appeal is against denial, by the lower appellate authority, of Modvat credit of Rs. 21,780/- to the appellants on cement (input). The original authority had allowed this credit to the assessee as per order dated 6-3-1996. The jurisdictional Commissioner of Central Excise reviewe .....

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..... s decision on merits. 3. Today, ld. counsel for the appellants has raised two other objections. He has submitted that the show cause notice in this case was issued by the Supdt. of Central Excise without jurisdiction. He has, however, conceded that this jurisdictional objection was never raised before. The assessee has obviously submitted to the jurisdiction of the Supdt. of Central Excise. .....

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