https://www.taxtmi.com/caselaws?id=109957 Modvat credit claimed on a certified bill of entry copy, after the duplicate was lost in transit, could not be rejected through a cryptic non-speaking communication without a proper hearing. The appellate authority was required to examine the challenge on merits and ensure a reasoned determination rather than summarily dismissing it. Failure to do so deprived the affected party of an effective opportunity to contest the refusal. The appellate dismissal was set aside, and the matter was restored for fresh adjudication on merits after hearing both sides. en-us Tue, 15 Jul 2003 00:00:00 +0530 Fri, 13 Apr 2012 12:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109957 Modvat credit claimed on a certified bill of entry copy, after the duplicate was lost in transit, could not be rejected through a cryptic non-speaking communication without a proper hearing. The appellate authority was required to examine the challenge on merits and ensure a reasoned determination rather than summarily dismissing it. Failure to do so deprived the affected party of an effective opportunity to contest the refusal. The appellate dismissal was set aside, and the matter was restored for fresh adjudication on merits after hearing both sides. Case-Laws Central Excise Tue, 15 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109957