https://www.taxtmi.com/caselaws?id=85293 The Tribunal set aside the Assistant Collector's denial of Modvat credit and penalty imposition, finding the order legally flawed. The Commissioner (Appeals) was directed to reconsider the matter, allowing for condonation of delay and evaluation of merits based on now-available documents. The second appeal, rejected as time-barred, was remanded for fresh assessment considering the challenges in procuring seized documents. Both appeals were disposed of, emphasizing the need for fair consideration and examination of merits in the adjudication process. en-us Tue, 19 Mar 1996 00:00:00 +0530 Wed, 03 Aug 2011 18:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85293 The Tribunal set aside the Assistant Collector's denial of Modvat credit and penalty imposition, finding the order legally flawed. The Commissioner (Appeals) was directed to reconsider the matter, allowing for condonation of delay and evaluation of merits based on now-available documents. The second appeal, rejected as time-barred, was remanded for fresh assessment considering the challenges in procuring seized documents. Both appeals were disposed of, emphasizing the need for fair consideration and examination of merits in the adjudication process. Case-Laws Central Excise Tue, 19 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85293