1999 (7) TMI 374

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....dvocate, for the Respondents. [Order]. - In the order impugned in this appeal, the Collector (Appeals) has held that the appellant had correctly taken the Modvat credit on tissue paper of no commercial value imported by it and set it aside the Assistant Collector's order. 2. The departmental representative reiterates the ground in the appeal. These are three. The first is that out of....

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....lector were ex parte. The assessee had not replied to the notice or attended the hearing. This may perhaps explain why the Assistant Collector had not considered this aspect. He confirms entire amount of demand on the basis of the other aspects. Assistant Collector's order is entirely silent about this aspect. It is therefore a defective order in which he confirmed the amount of duty on which no f....

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....s ground has to be allowed. The fact that cess could not be taken as credit is not disputed by the respondent. 5. The next ground is that the Collector (Appeals) erred in accepting as evidence bills of entry, in which the classification of goods was amended after clearance and taking credit, since credit was taken on the unchanged bill of entry and such amendment is not permissible. After ....