2003 (3) TMI 197

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..... osal. 2. In both cases the assessees had lost the Modvatable copy of the duty paying documents. They had applied for permission to utilise the other copies as provided for in the Central Excise Rules, 1944. In both cases the Assistant Collector's decision of not allowing availment of Modvat on original copies of the invoice was communicated to the assessees. Two appeals were filed by them. The C .....

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..... e aforesaid period of three months, allow it to be presented within a further period of three months." 3. The assessees were aggrieved against the order of denial and were competent to file appeals. The Commissioner is wrong in presuming that the said order was not appealable merely because a preamble was not appended thereto. 4. These appeals are allowed. The proceedings are remanded to the J .....

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