2000 (1) TMI 370

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..... Shri Deepak Kumar, JDR, for the 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 receive....

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....ltant argued for the appellants and Shri Deepak 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 Supe....

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....e Supdt.'s letter dated 26-5-1995 as an order passed 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....