1998 (7) TMI 351

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.....L. Bhat, President]. - Respondent is absent in spite of notice of hearing. We have heard Shri R.D. Negi, SDR appearing for the appellant and perused the papers. 2. Respondent, engaged in the manufacture of paper and paper products, was availing Modvat credit of the basic excise duty and special excise duty paid on the inputs manufactured by and purchased from SSI units enjoying the benefi....

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....nformed the respondent that it was within the competence of the Superintendent to take a decision on the admissibility of Modvat benefit. Thereupon, the respondent filed an appeal before Collector (Appeals) against the letters of the Superintendent and the Assistant Collector. Collector (Appeals) held that the Superintendent did not have the jurisdiction to decide the claim in question and allowed....