2007 (4) TMI 444

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..... [Order]. Heard the learned D.R. on behalf of the Revenue. None appeared on behalf of the respondents in spite of issue of notice. 2. The relevant facts of the case, in brief, are that on 25-5-2004, Superintendent of Central Excise informed the respondent that modvat credit of Rs. 3,81,117/- suo motu transferred by them to their new unit is wrong and not admissible. It has been stated by t .....

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..... dent was being aggrieved with the said direction issued under the letter dated 25-5-2004, filed appeal before Commissioner (Appeals). Section 35A of the Central Excise Act, 1944 provides that any person aggrieved by any decision or order passed by the central excise officer below in rank than the Commissioner of Central Excise, may appeal to the Commissioner of Central Excise (Appeals). In this ca .....

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