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<h1>Appellant entitled to Modvat credit despite failure to declare in presence of Assistant Commissioner.</h1> The Tribunal held that the appellant's failure to make a declaration in the presence of the Assistant Commissioner should not disentitle them from ... Modvat - Adjudication - Jurisdiction for demand The appellant availed Modvat credit on imported polystyrene. Dispute arose over high seas sale declaration. Assistant Commissioner vacated show cause notice. Collector (Appeals) set aside this decision due to lack of declaration. Appellant made declaration but not in presence of Assistant Commissioner. Tribunal held this lapse should not disentitle credit. Commissioner (Appeals) found Assistant Commissioner's order exceeded prescribed limit of Rs. 50,000. Appeal allowed, impugned order set aside.
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