2010 (6) TMI 394

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..... al, neither justified nor warranted - E/1560/2009 - A/841/2010-WZB/AHD - Dated:- 30-6-2010 - Ms. Archana Wadhwa, Member (J) REPRESENTED BY : Shri Mukund Chauhan , C.A. , for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. [Order]. - Modvat credit of Rs. 1,19,248/- availed by the appellant in July and August, 1994 stand denied to them on the ground that the .....

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..... t the invoice shown by the same dealer reveals that that he was subsequently registered. Enquiries made by the Commissioner (Appeals) was not supplied to the assessee and in any case does not reflect upon the correct position inasmuch as the enquiry was made in December, 2005 from Ankaleshwar whereas the Commissionerate was bifurcated in on around 2001 and the dealer might be falling under jurisdi .....

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..... years from the date of issuance of the show cause notice. The enquiries made by Commissioner (Appeals) are based post the adjudication. As rightly contended by the learned advocate, such enquiry made after a period of 10 years will never reveal the exact position. As such, denial of credit on the irregularities which are to be treated as technical, is neither justified nor warranted. 5.According .....

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