2000 (1) TMI 370

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent. [Order]. - These two applications for stay have been filed seeking the indulgence of the Tribunal for waiving the pre-deposit of a sum of Rs. 36,316.96 and Rs. 13,944/-. in these matters the Range Supdt. issued a letter on 26-5-1995 calling upon the appellant assessee to reverse immediately the Modvat credit on the strength of invoices received by them. No Show Cause Notice has been....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eepak Kumar, ld. SDR argued for the department. 3. Since the matters lie in a narrow compass, the appeals themselves have been taken up for disposal after waiving the pre-deposit. 4. Shri Sahasrabudhe contended that the appellate order suffers from legal infirmity inasmuch as the authority having held that the communication sent by the Superintendent was not an appealable order ought t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssed by a competent authority. Once the appellate Commissioner has held that the Supdt. was not competent to allow or disallow Modvat credit how could the Supdt. issue a letter in 1999 demanding the amount. The letter issued on 4-2-1999 is a wrong step taken by the departmental officials. 6. Shri Deepak Kumar enthusiastically replies that the assessees has got alternative course of action, v....