2005 (3) TMI 606

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..... for the Respondent. [Order per : Moheb Ali M., Member (T) (Oral)]. This appeal arises out of the order of Commissioner (Appeals), Madurai. 2. The facts are that the appellants were availing Modvat credit on rejected/returned final products received for reprocessing/re-examination/re-packing, etc. The original authority denied the credit on the only ground that the duty paid rejected/r .....

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..... y or short reversal of credit made by the appellant on the rejected/returned goods at the time of subsequent clearance. 4. Heard both sides. The appellants represented by Shri S.P. Thakur, Vice-President, M/s. Madura Coats Ltd., strongly urged that the Commissioner (Appeals) travelled beyond the purview of the show cause notice inasmuch as the notice itself does not speak of any short reversal o .....

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..... gued that the Commissioner (Appeals) has not traversed beyond the scope of the show cause notice in giving the directions as stated above by the appellants. The Commissioner (Appeals) was well within his rights to direct lower authorities to allow the credit after properly checking up the amounts of credit involved. She read through the show cause notice and argued that the notice proposes denial .....

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