2007 (2) TMI 475

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..... d both sides. 2. I have perused the impugned order passed on 12-11-2003. The Notification No. 16/94, dated 30-3-1994 has introduced invoice system for availment of modvat credit. However, the prevailing practice of availing modvat credit on GP 1 was allowed to be utilized till 30-6-1994. There after it is further extended till 31-12-1994 by Notification No. 30/94, dated 29-6-1994. Though Assista .....

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..... vide its decision in J.K. Synthetics Ltd. v. Collector of Central Excise, 1996 (86) E.L.T. 472 (S.C.) has ruled that an ROM application would lie to rectify the apparent error of the order passed ex-parte. 3. In the light of the aforesaid discussion, the impugned order passed by this Tribunal vide Order No. C-III-1675/WZB/2003 dated 12-11-2003 is hereby set aside. Consequently the appeal filed .....

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