https://www.taxtmi.com/caselaws?id=103784 A faxed adjournment request did not establish breach of natural justice because there was no proof it had been received by the appellate authority, and the appeal had been decided on merits. Notification No. 64/94-C.E. (N.T.), which amended Rule 57H for transitional Modvat credit on inputs, was held inapplicable to capital goods credit under Rule 57Q. The notification could not be used to relax the registration requirement in a capital goods credit case, so the assessee's reliance on it failed and the impugned order was upheld. en-us Tue, 20 Nov 2001 00:00:00 +0530 Fri, 24 Feb 2012 16:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103784 A faxed adjournment request did not establish breach of natural justice because there was no proof it had been received by the appellate authority, and the appeal had been decided on merits. Notification No. 64/94-C.E. (N.T.), which amended Rule 57H for transitional Modvat credit on inputs, was held inapplicable to capital goods credit under Rule 57Q. The notification could not be used to relax the registration requirement in a capital goods credit case, so the assessee's reliance on it failed and the impugned order was upheld. Case-Laws Central Excise Tue, 20 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103784