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TMI Blog2005 (11) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... e from the Order-in-Appeal No. 62/2003 (G)/CE dated 11-11-2003, passed by the Commissioner of Customs Central Excise (Appeals), Guntur. The appellants had availed Modvat credit in respect of 21,885 Kgs of HDPE granules. The Superintendent had filed report in respect of Bill of Entry No. 45150, dated 13-9-95 on 15-10-95. The Revenue s contention is that the assessee had not received inputs and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee. It is submitted that the Assistant Commissioner failed to look into the documents and hence the order is not correct in terms of law. 3. The learned DR relied on the statement of Shri Dikshitultu and submitted that the goods have been subsequently received and they have taken the Modvat credit on earlier date which is irregular and the same cannot be granted. 4. On a careful consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered during the re-adjudication proceedings after giving an opportunity of cross-examination to the assessee. The receipt of the Superintendent shall also be furnished to them. The Original authority shall dispose of the matter within a period of three months from the date of receipt of this order. The appeal is allowed by way of remand to the Original authority. (Dictated and pronounced in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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