2003 (12) TMI 179

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..... pellants through a letter dated 7-10-1999 issued by the Assistant Commissioner without issuing a Show Cause Notice to the appellants and without hearing them. On appeal, the impugned order has been passed by the Commissioner (Appeals) holding that the Assistant Commissioner has correctly rejected the appellant's claim. The Commissioner (Appeals) also states in paragraph 7 of his order that there i .....

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..... 52A and as such, there is no procedure prescribed for loss of invoices issued under Rule 100E. Shri Ravindran, learned Advocate for the appellants also cites the decision of Calcutta Bench in the case of Dhaulagiree Polyolefins (Pvt.) Ltd. v. C.C.E., Calcutta-II - 2002 (147) E.L.T. 843 (Tri. - Kolkata), which relates to loss of both original and duplicate invoices issued under Rule 52A. 2. After .....

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..... 3. Considering the fact that a similar situation relating to loss of invoices issued under Rule 100E can arise as has happened in the instant case, the procedure prescribed under Rule 57G(6) can be followed mutatis mutandis to deal with such cases. Since the appellants have produced a copy of the custom attested copy of the triplicate invoice, the same can be considered by the original authority f .....

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