2001 (5) TMI 272

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....-  In this case, the Asst. Commissioner of Central Excise, Chandigarh vide his order dated 11/12-2-1998 denied the Modvat credit to the appellants, inter alia availed by them on the G.P. 1 dated 12-1-1994 and the Bill of Entry No. 2070 dated 6-9-1993. The amount of credit involved in these two documents is Rs. 25,381/- The Modvat credit on the G.P. 1 is denied on the ground that it does not ....

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....which is countersigned by the concerned Range Supdt., that the duty has been paid on the goods covered by the GP. 1. Similarly, in respect of the Bill of Entry, it is contended that the same is got endorsed in favour of the appellants by the importer and it is countersigned by the concerned Customs Authority. Shri A.K. Jain, SDR appearing for the respondents, however, submits that the facts now be....

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.... and which are to be verified by the Adjudicating Officer. In my view, these observations of the lower appellate authority cannot be countenanced. If any submissions as to the facts having vital bearing on the case are advanced by an appellant for the first time before an appellate authority which the latter is not in a position to verify, he should remand the matter to the Original Authority for ....