https://www.taxtmi.com/caselaws?id=102040 The Tribunal allowed the Department's application to amend the grounds in their appeal challenging the approval of Modvat credit on a Bill of Entry and certain invoices. The Tribunal found that the proposed amendment aligned with the authority conferred by the reviewing authority and was necessary to include the omitted Bill of Entry. This decision shifted the appeal's jurisdiction to a different Bench for further proceedings. The Tribunal distinguished the cited case law as irrelevant to review orders under the Central Excise Act or the Customs Act. en-us Fri, 05 Apr 2002 00:00:00 +0530 Mon, 13 Feb 2012 15:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102040 The Tribunal allowed the Department's application to amend the grounds in their appeal challenging the approval of Modvat credit on a Bill of Entry and certain invoices. The Tribunal found that the proposed amendment aligned with the authority conferred by the reviewing authority and was necessary to include the omitted Bill of Entry. This decision shifted the appeal's jurisdiction to a different Bench for further proceedings. The Tribunal distinguished the cited case law as irrelevant to review orders under the Central Excise Act or the Customs Act. Case-Laws Central Excise Fri, 05 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102040