1994 (10) TMI 172

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....h, Advocate, for the Appellants. Shri K.P. Mishra, SDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. -  Though this day, only stay applications were listed for hearing, after hearing both the sides and with their consent, we have decided to dispose of the appeals themselves, since the impugned orders have not considered the issue on merits, but the demands have been co....

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....on, a Show Cause Notice was also issued seeking to recover MODVAT Credit in respect of those inputs, for which MODVAT Credit was disallowed. Subsequently, Show Cause Notices were issued on the same basis of the said communication dated 23-9-1991 for reversal of MODVAT Credit for the subsequent periods. The Assistant Collector did not go into the merits of their representations, whereunder they sub....

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....giving any opportunity to the appellants for explaining the stand and it is an unilateral decision denying the MODVAT Credit. Even on merits, as to why the inputs are not eligible, have not been discussed in detail, excepting giving some remarks in a tabulated form. There is no mention in this letter of the Assistant Collector that this is an appealable order which should be taken up before the Co....

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....rs. In this case, this has not been done. The authorities below seem to have taken the communication dated 23-9-1991 as a final order, which according to us, is only the basis or the grounds for denial of the MODVAT Credit, for which Show Cause Notices have been issued. We therefore, set aside the impugned order and remand the case back to the Assistant Collector for consideration of the appellant....