TMI Blog2007 (11) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... representation for the applicant (appellant), nor any request of theirs for adjournment. This matter had arisen before this Bench on three occasions. On the first occasion, there was no representation for the party despite notice. On the second and third occasions the party requested for adjournment. Today, there is no representation despite notice. In the circumstances, I am inclined to dispose o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the department is that the credit had been taken on an invalid document. Bills of Entry evidencing payment of CVD were admittedly admissible document for the purpose of taking of CENVAT credit. It appears that, where the value of import was very small, a consolidated Bill of Entry containing details of goods imported by four or five importers was required to be filed and therefore the origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... X X X X Extracts X X X X X X X X Extracts X X X X
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