1993 (1) TMI 146

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....  M/s. Sharda Ispat Ltd., Kamptee Road, Nagpur have filed this appeal against the order as above by which the Assistant Collector, Nagpur has confirmed the demand of Rs. 2,25,531.87 on the ground that the appellant had not produced the original duty paying documents in spite of lapse of one year after issue of show cause notice. The appellant received the impugned order on 23-12-1991 and fi....

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....order as above. The appeal is against this order. 3. The appellant had also filed an application under Section 35F for waiving the pre-deposit of the duty demanded by the above order. As desired by them a hearing was extended to them on 31-7-1992 in the stay matter. Since no letters/evidence was produced to support their stand, and financial hardship also was not pleaded they were advised to pr....

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.... impugned order is erroneous because the Assistant Collector disallowed the credit on the ground that the original duty paying documents were not produced, though they could not do so as they were seized by the officers of preventive section and were still with them; they had submitted photocopies of the relevant documents accordingly. Now that they received back all the documents vide Sl. No. 6 o....

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.... modvat declaration filed RG 23A Pt. I etc. were withdrawn by the Preventive Squad of Hqrs. Office, Nagpur on 8-5-1990. It is thus clear that the appellant were not able to produce these documents to the Assistant Collector for this reason, which was not in their control. The matter could now be re-examined afresh in the light of the original duty paying documents available for inspection. In the ....