2000 (1) TMI 477

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....in, JDR, for the Respondents. [Order]. - Appellant filed application No. E/Stay/1604/98-NB(S) praying for dispensing with condition of pre-deposit of the amount covered by the order impugned. When that petition came up for orders, I heard counsel representing the appellant and the learned D.R. in detail. On the facts and circumstances of this case, it is fE.L.T. that the appeal can be dispos....

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....e has produced nothing on records to show the details of manufacturers' invoices." In this circumstance, the adjudicating authority disallowed credit of Rs. 60,929.04 and imposed a personal penalty of Rs. 10,000.00. Aggrieved by that order, appeal was preferred before the Commissioner (Appeals). That appeal was disposed of by order-in-appeal No. 1602/CE/Chd./99, dated 24-9-1999. Hence, this app....

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..... 5. I perused the entire memorandum of appeal filed before this Tribunal. No ground has been taken in this memorandum to the effect that proper invoices which justified appellant in making the Modvat credit were placed before the appellate authority. In the absence of such an averment in the memorandum of appeal I am not in a position to agree with the learned counsel that all documents w....

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....ay and waiver of condition of pre-deposit contemplated by Section 35F of the Central Excise Act, 1944. Therefore, I feel that there is substance in the contention raised by the learned counsel representing the appellant that the appellate authority disposed of the appeal without hearing arguments on merits of the case. The fact that the appellant has produced photo copies of invoices which, accord....