9911796707
TMI Blog2003 (10) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... 24-4-1996 of the Bombay Custom House. The said Bill of Entry also contains a stamp to the effect the A.D.F. GR 7A C.V.D. PAID . This remark if duly signed by the proper officer of the Custom House. It is, therefore, not correct to say that the appellants have not produced any documentary evidence to support their claim that CVD was paid. If the remarks made on the Bill of Entry by the proper officer are not considered as documentary evidence, the ld. Commissioner (Appeals) is suggesting that the goods were cleared without payment of duty, which is not possible once a Bill of Entry is filed and assessed. Therefore, the order passed by him in this regard is highly arbitrary and illegal. On this ground also, the impugned order deserves to be q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by them to the appellant on such invoices. It was for the appellant to comprehend the significance of these remarks and credit, if available, was taken only after the supplier providing a clarification or rectification of a mistake, if such printing was an act of inadvertence. Therefore, unable to accept the argument of appellant advanced in this regard, I disallow the credit on aforesaid invoices. (b) In regard to availment of Modvat credit to the extent of full amount of duty shown in suppliers invoice despite having received lesser than actual quantity shown in the invoice, I find that the decision relied upon by the appellant is not squarely applicable to the facts involved in the present appeal and hence, while disapproving of its re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... @ 20% was said by them while clearing the consignment of crude naphthalene imported per Bill of Entry No. 5355, dated 11-4-1996. They claim to have paid the above amount on 24-4-1996 through cash register (sic) although no documentary evidence to support the above claim is produced. I am therefore unable to accept the said contention and allow credit being sought thereupon. Credit is therefore rightly denied on the above bill of entry." 2. In view of the following submissions made no case is found to be in favour of upholding the Commissioner (Appeals) orders. (a) The ld. Commissioner (Appeals) has disallowed the credit on the invoices issued by the Indian Oil Corporation Ltd. on which the remark 'non-modvatable' was made by the supplier o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he duty paid on such inputs used in or in relation to the manufacture of final products in accordance with the provisions of Rule 57A read with Rule 57B. As the ld. Commissioner (Appeals) has failed to follow the statutory provisions, the impugned order has been passed in a highly arbitrary and illegal manner. As such, the conclusions reached by the ld. Commissioner (Appeals) deserve to be quashed and set aside. (b) With regard to the question of short receipt of quantity of inputs, it is submitted that the invoice at Sr. No. 139 is also covered in the ground mentioned above. As regards shortage, it is too meagre to be taken note of. Such variation in weight occurs due to weighment at various weighbridges and also because of evaporation dur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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