1995 (5) TMI 141

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....Order]. -  This is an appeal against the order of the Collector of Central Excise (Appeals) filed by the Collector of Central Excise. 2. The respondent has not appeared for hearing or sought adjournment. Therefore, the matter is being decided on merits after hearing the appellant. 3. The Assistant Collector of Central Excise had allowed Modvat credit under Rule 57H of the C....

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.... Section. In this case, the credit was taken in consequence of an error by the Assistant Collector with regard to the scope of Rule 57H. I am not able to agree that in this case, Section 35E would have to be invoked as the appellant points out that the provision of Section 35E would apply whether order or decision in question is passed by the officer in his capacity as an adjudicating officer. It ....