2007 (3) TMI 115

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..... Final Order No. A/157/2007-WZB/C-I/(C.S.T.B.) - Dated:- 2-3-2007 - [Order per] - This appeal filed by the appellant against Order-in-Appeal dated 26th February, 2004. 2. None appeared on behalf of the appellant inspite of issue of notice and there is no application for adjournment. Heard the learned DR and perused the records. 3. The relevant facts of the case are that the appellant pur .....

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..... paid by them. It has further contended that the department has not produced any evidence to establish that the certificate issued by the BSP is wrong and therefore they have rightly availed the Modvat credit on the basis of the certificate. 5. The learned DR reiterated the findings of the Commissioner (Appeals). 6. After hearing the learned DR and on perusal of the record, I find that the .....

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