1996 (10) TMI 321

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....er]. - The department disallowed the modvat credit amounting to Rs. 9815 availed of by the appellants on the basis of original copies of invoices under Rule 57-I of Central Excise Rules, 1944. The appellant filed the appeal and the Commissioner of Central Excise (Appeals), Delhi dismissed the appeal. The appellants took credit on the basis of original copy of invoice. Ld. Counsel appearing on be....

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....e adjudicating authority. He further submitted that the Commissioner of Central Excise (Appeals) has not granted an appropriate opportunity of hearing. He submitted that they received the notice through telegram and they requested the Commissioner to adjourn the case alongwith other pending matters. But the Commissioner in stead of adjouring the case decided ex-parte and dismissed their appeal. 2....

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....he transporter, octori receipt etc. In the adjudication order in discussion and finding, the Assistant Commissioner taken note that these documents were produced by the appellants. The Commissioner of Central Excise (Appeals) decided the appeal ex-parte. In view of the trade notice No. 39/94 Central Excise Collectorate of Jaipur where it is provided that assessee can take modvat credit on original....