1998 (2) TMI 317

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.....K. Roy, JDR, for the Respondent. [Order ]. -  Briefly stated the facts of the case are as under :- 1.1   The appellants are engaged in the manufacture of Winding Wire made of copper under Chapter 85 of the Central Excise Tariff Act, 1985, out of Electrolytic Copper Wire Rods in their factory situated at Durgapur in the State of West Bengal. During the period relevant for the pu....

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....ntral Excise Rules, 1944 inasmuch as the registered dealer-cum-importer did not comply with the provisions relating to imports and hence the said invoices were not the valid documents for availing the Credit. This direction was issued to the appellants on the basis of a letter dated 7-2-1996 written by the Assistant Commissioner, Indore. The appellants' jurisdictional Assistant Commissioner, Durga....

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....ide his letter dated 16-5-1997 addressed to the appellants' Range Superintendent, informed that all the relevant papers and documents relating to inputs covered by the invoices issued by M/s. M.M.T.C., Indore, were in order, except a small amount of Rs. 34,387.60. M/s. M.M.T.C. Ltd., Indore also informed the appellants vide their letter dated 13-6-1997, that all the disputed invoices, on verificat....

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....ule 57A, inasmuch as the triplicate copy of the concerned bill of entry was not produced and the amount was re-credited without prior permission of the Assistant Commissioner. 1.4  On adjudication, the Assistant Commissioner confirmed the said demand of duty and on appeal against the above order before the Commissioner (Appeals), the appellants did not succeed. Hence the present appeal bef....