1999 (1) TMI 108

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..... 93/97(53/96) dated 30-6-1997 passed by the Asstt. Commissioner, Central Excise, Dehradun in the case of M/s. U.P. State Sugar Corporation Ltd., Doiwala, Dehradun (the appellants). 2. The facts stated in brief are that an amount of Rs. 2,38,733.00 was taken credit by the appellants on the strength of invoices which were issued prior to a period of 6 months from the date of taking credit. ....

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....al Excise, Meerut they were taken by surprise when they received an order passed by the Assistant Commissioner, Central Excise, Dehradun. Order passed was without jurisdiction. (b) Limitation of Six months was not applicable to their case as their claim of Modvat credit was under Rule 57H. Alleged photo-copies were the photo-copies "Duplicate for Transporter" copies shedding all doubts about th....

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....by the Asstt. Commissioner Central Excise, Saharanpur were received by them. For verification of the fact that no corrigendum to the SCN was issued by the Asstt. Commissioner, Central Excise, Dehradun in the matter before order was passed, references were made vide letters dated 14-7-1998 and 24-8-1998, to which the A.C., Central Excise, Dehradun vide his office C. No. V(15) off/adj/53/96/5646 dat....