2001 (1) TMI 374

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....te, for the Respondent. [Order]. - The respondents availed Modvat credit totally amounting to Rs. 58.025/- on the original copy of the invoices. Nos. 6567, 7999 and 8000 issued by M/s. VXL India Ltd. Saurastra Chemicals, Dirla Sagar, Porbandar (Gujarat). The Asstt. Commissioner of Central Excise Division-II, Kanpur initiated proceedings against them and vide his ordar dated 28-11-1999 disall....

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....been lost in transit. He has therefore concluded that the party has taken irregular credit on the basis of original copy of invoice. By this order, he has also disposed of the request of the party vide their letter dt. 2-1-1995 for regularisation of credit. 2. The party filed appeal against the above order of the Commissioner (Appeals) and the Commissioner (Appeals) allowed the appeal of t....

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....ter obtaining due permission from jurisdictional Asstt. Commissioner and this permission can be granted by the Asstt. Commissioner only after satisfying himself that the duplicate copy of the invoice has been lost in transit. It is contended that the appellants have failed to produce any proof regarding loss of duplicate copy of invoice in transit which is the statutory requirement. I have conside....

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....hat the duplicate copy of the impugned invoices were lost in transit and they also requested vide their letter dated 2-1-1995 for regularisation of the credit availed by them on the strength of the original copy of the invoice. The Asstt. Commissioner in his order and the Revenue in their appeal are repeatedly harping that the party had failed to produce any proof regarding loss of duplicate copy ....