1996 (3) TMI 273

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....subsidiary gate passes showing the name of the main dealer, while the goods covered thereunder were purchased from the sub-dealer. The availment of Modvat credit was objected to and ultimately the Assistant Collector passed Order-in-Original No. K I/296 & 297/94, dated 24-1-1995, denying the Modvat credit to the tune of Rs. 97,608.62 (Rupees Ninety Seven Thousand Six Hundred Eight and Sixty two Paise only) and imposed penalty of Rs. 2,000/- (Rupees Two Thousand only). Two Show Cause Notices were issued dated 22-1-1993 and 23-1-1992. The Appellants preferred Appeal against the said Order and the Commissioner (Appeals) has vide Order No. (1343) 708/95, dated 18-12-1995 rejected the Appeal on the ground that the appellants were directed to pro....

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.... the order rejecting the appeal had already been passed. In his submission the documents are now available with them. The delay was not on account of any lapse on their part as the Department furnished the copy late. The Commissioner (Appeals) has not examined the issue on merits and that therefore, the matter ought to go back to him for further consideration on merits. 4. So far as the other Appeal is concerned, he submits that the order passed by the adjudicating authority was bad in law in as much as he had become functus officio after passing of the Order-in-Original dated 24-1-1995 and the order being `ex facie', illegal is not sustainable. The Commissioner ought to have set aside the said order and instead of that, while obser....