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    <title>1996 (10) TMI 321 - CEGAT, NEW DELHI</title>
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    <description>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&#039;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.</description>
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      <title>1996 (10) TMI 321 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=88220</link>
      <description>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&#039;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.</description>
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      <pubDate>Tue, 15 Oct 1996 00:00:00 +0530</pubDate>
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