9911796707
TMI Blog2014 (3) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. A plea was taken by the applicant before the Commissioner (Appeals) that on earlier occasion they produced the original copies of invoices before the Commissioner (Appeals) which is negated by the Commissioner (Appeals) in the impugned order with detailed finding. Prima facie, the applicant failed to produce the original invoices. The learned counsel submittion that they have placed the dup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or hearing and disposal. 2. The applicant has filed these applications for waiver of predeposit of MODVAT of ₹ 11,80,411/- along with interest. 3. After hearing both sides and on perusal of the records, I find that the applicants are engaged in the manufacture of glazed ceramic floor tiles classifiable under Chapters 69 of the CETA, 1985. They availed the benefit of MODVAT credit unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the original invoices. The learned counsel submits that they have placed the duplicate copies of invoices which was not considered by the lower authorities. I find that the submission of the applicant would be looked into at the time of hearing the appeals at length. In view of that the applicant is directed to make predeposit of ₹ 3,00,000/- (Rupees three lakhs only) within a period of si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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