2000 (9) TMI 384

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....l of sudden due to severe headache and on that account he could not appear. There exists no reason to doubt this ground of the applicants especially when, their prayer for recall of the order, has not been seriously oppossed by the JDR. Therefore the Misc. application of the applicant is allowed and the order dated 7-7-2000 dismissing the stay application for want of prosecution is recalled. 2. I have heard both the sides on merits of the stay application. The applicants were allowed to avail the Modvat credit under Rule 57H of the Rules which they claimed on the inputs lying in the stock after due intimation to the Central Excise Department by the Assistant Commissioner through Order-in-Original dated 26-12-97. But that order of th....

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....ground that the name, address and the premises given in the Registration certificate for trading and manufacturing were the same and they availed the Modvat credit, after their registration as manufacturer on 15-12-1995. Since their name, address and the premises ware same, they were eligible to take Modvat credit in respect of the inputs lying with them in stock under Rule 57H. 6. The Assistant Commissioner accepted the version of the appellants and dropped the demand of Rs. 5,09,646/- the amount of which they took the Modvat credit, through Order-in-Original dated 25-11-1997. However this order was reversed by the Commissioner (Appeals) on the appeals filed by the Central Excise Department before him. 7. I have heard both ....