9911796707
TMI Blog2006 (7) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... s. E/3939 and 4386/2004-SM(BR - Final Order Nos. 1148-1149/2006-SM(BR)(PB), - Dated:- 27-7-2006 - [Order]. - These appeals are directed against the order in appeal-dated 31-5-2004 and 24-6-2004, which upheld the orders disallowing the Modvat, credit to the appellants. Since the issues involved in both the cases are identical, the appeals are taken up together and disposed of by a common order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand and imposed penalty on the appellants. On an appeal the Commissioner (Appeals) concurred with the views of the adjudicating authority and dismissed the appeal. Hence this appeal. 3.The learned advocate appearing for the appellant submits that the issue as raised in this case is squarely settled by a co-ordinate bench of this Tribunal. It is his submission that the Tribunal's Final Order N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, in the case of Precision Stampings has held as under :- "The credit has been disallowed to the appellants by the Ld. Commissioner (Appeals) on the ground that the dealer took over the business from another person and permission for that taking over was not allowed and as such the dealer could not issue the Modvatable documents to the appellants. But in my view this ground is not legally tena ..... X X X X Extracts X X X X X X X X Extracts X X X X
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