Modvat credit on original invoice after duplicate loss in transit, and ex parte appellate order set aside for fresh hearing.

Modvat credit was addressed where the duplicate invoice was stated to have been lost in transit: the trade notice allowed credit on production of the original invoice, transporter documents and octori receipt, subject to the Assistant Commissioner's satisfaction, and the record indicated those documents had been produced. The appellate order was passed ex parte despite a request for adjournment, so the matter was not decided after an effective hearing. The impugned order was set aside and the case remanded for fresh decision after giving the appellant an opportunity of hearing.

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Issues: Whether modvat credit could be denied when the duplicate copy of the invoice was stated to have been lost in transit and the assessee had produced the original invoice along with supporting transport and receipt documents; and whether the appellate order passed ex parte without proper opportunity of hearing was sustainable.

Analysis: The trade notice permitted credit on the basis of the original invoice where the duplicate copy was lost in transit, subject to production of the original invoice, transporter documents and octori receipt to the satisfaction of the Assistant Commissioner. The record showed that such documents had been produced before the adjudicating authority. The appellate authority decided the matter ex parte despite the request for adjournment, and the appeal was therefore not decided after affording an effective hearing.

Conclusion: The disallowance of credit was not finally sustained, and the ex parte appellate order was set aside. The matter was remanded for fresh decision after giving the appellant an opportunity of hearing.

Final Conclusion: The appeal succeeded to the extent of setting aside the impugned order and securing a fresh hearing on remand.

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