2001 (3) TMI 495

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....the Modvat credit on the original copies of invoices. Accordingly, they were issued a show cause notice dated 8-5-1998 in which they were called upon to show cause notice why the above stated Modvat credit availed in contravention of Rule 57G of the Central Excise Rules, 1944 should not be disallowed and recovered from them under Rule 57-I of the Central Excise Rules, 1944 and why a penalty should not be imposed on them under Rule 173Q(i)(bb) ibid. 2. The noticee/party submitted before the Adjudicating Authority that in accordance with the provisions of Rule 57G, there is already contingency of availing Modvat credit on the strength of original copies of invoices in the event of duplicate copy of the invoice having been lost in transi....

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....der Rule 57-I and further imposed a penalty of Rs. 5,000/- on them. 4. The party filed an appeal but the Commissioner (Appeals), Chandigarh vide his order dated 14-3-2000 dismissed the appeal of the party upholding the order passed by the original authority. The Commissioner (Appeals) in his order further observed that the certificate given by the Transport Corporation of India along with GRs did not substantiate that those specific goods were consigned to the appellant. Further the affidavits for loss of duplicate copy of invoice has also been given on 13-10-1997 i.e. after many months of alleged receipt of goods and, therefore, the credit was not admissible. 5. This is the second stage appeal by the party. I have heard Shri J.....