1997 (4) TMI 258

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....ar, JDR, for the Respondent. [Order]. - This is a stay application filed with reference to the order-in-Appeal passed by the Commissioner (Appeals), Ghaziabad dated 13-12-1996. 2. Learned Counsel stated that the matter relates to the availability or otherwise of Modvat with reference to the documents produced. 3. Learned Commissioner (Appeals) has remanded the matter with ref....

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....L had been sold to the appellants and therefore, the Department should have allowed the benefit of Modvat and it should not have been denied on this score. 4. Learned DR drew attention to the Order of Commissioner (Appeals). He stated that the reason for dis-allowing the benefit on the basis of these documents is that according to the Department they were not issued by the persons authoris....