https://www.taxtmi.com/caselaws?id=93773 Modvat credit was directed to be reconsidered after the Tribunal found that the assessee should receive one further opportunity to adduce evidence. The appellants said key documents had remained impounded and could not be produced within time, while the Revenue said adequate opportunity had already been given. In the interest of justice, the matter was remanded to the Commissioner (Appeals) for a fresh decision on merits in accordance with law after permitting the assessee to substantiate the claim. en-us Wed, 19 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 17:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93773 Modvat credit was directed to be reconsidered after the Tribunal found that the assessee should receive one further opportunity to adduce evidence. The appellants said key documents had remained impounded and could not be produced within time, while the Revenue said adequate opportunity had already been given. In the interest of justice, the matter was remanded to the Commissioner (Appeals) for a fresh decision on merits in accordance with law after permitting the assessee to substantiate the claim. Case-Laws Central Excise Wed, 19 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93773