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2001 (2) TMI 573
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.... Shri Thomas George, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard Advocate Shri A.S. Monappa for the appellant. This appeal is against the following order of the Commissioner :- "Para 4 : I have carefully examined the facts of the case, the findings of the Assistant Commissioner in the subject Order-in-Original and the grounds putforth by the appellants in th....
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....view, the appeal has to be rejected on the ground that it is infructuous." With a submission by the appellants that the Commissioner has not given any findings on the following grounds of the appeal made to him against the order of the Assistant Commissioner. (ii) "Since the impugned order passed on 16-5-1996 has only prospective effect the 57GG invoices issued prior ....
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....ns and findings. Commissioner (Appeals) has come to a finding that with regard to availment of Modvat credit individual buyers can take up their case in case Modvat Credit is denied to them; this denial, if it is made, only on the grounds that the registration has been cancelled, would not be appropriate. The Final Order No. 152/2000, dated 24-1-2000 of the SRB, Chennai, [2001 (132) E.L.T. 343 (Tr....