2005 (9) TMI 523

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... umar, SDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. The appellant is denied Modvat credit taken on the strength of documents namely gate passes and bills of entry totally numbering 48. The credit taken is sought to be denied by issuing nine show cause notices. The appellant s plea before the Assistant Commissioner was that they lost 48 documents when they were being se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r of the Assistant Commissioner, inasmuch as he allowed the credit taken on the documents which were subsequently not defaced by the jurisdictional Superintendent. The Commissioner (Appeals) upheld the contention of the Revenue and set aside the order of the Commissioner in so far as he allowed the credit on the documents, which were lost. The present appeal is against this order. 4. We have hea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... goods. They could be lost even before tendering them for defacement to the department. The Assistant Commissioner was satisfied that the documents were lost in transit and that is why allowed the credit. We find that the Commissioner has upheld the contention of the Revenue without properly examining the legal position in this regard. In regard to penalty, the appellants have not filed any appeal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X