9911796707
TMI Blog2010 (10) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry about the weight was on account of an obvious clerical error and had no bearing on the Modvat credit taken on the basis of duty actually paid - This aspect was not appreciated by the Adjudica-ting Authority - Thus, substantial question of law as to perversity of finding recorded by the authorities arises and has to be answered in favour of appellant - Remand the matter to the Adjudicating Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance of final products. The Department issued show-cause notice dated 28-4-1997 alleging illegal availment of Modvat Credit and proposing demand of duty on the ground of discrepancy in description of weight in invoice issued by the foreign supplier and the bill of entry. Thereafter, order-in-original was passed which was upheld by the Appellate Authority and the Tribunal. The Tribunal held : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Singh only states that the bill of entry was assessed as shown in the invoice. 3. This appeal was admitted to consider the substantial questions of law raised in paras 12(iv) and 12(v) i.e. : (iv) Whether the Adjudicating Authority while adjudicating on the issue of admissibility of Modvat Credit can go into the incorrectness of the quantitates mentioned in the Bills of Entry on the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disputed that duty in question was duly paid by the petitioner. It is also not disputed that there was no discrepancy about the value of goods. The only dispute is about discrepancy in the weight of goods as described in the bill of entry and in the invoice issued by the foreign supplier which was on account of a clerical error. This aspect was not appreciated by the Adjudica-ting Authority. Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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