2000 (7) TMI 730

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.... Y.R. Kilania, JDR, for the Respondent. [Order]. -  Examined the records and heard both sides. 2. The jurisdictional Assistant Commissioner had disallowed Modvat credit of Rs. 2,80,735.75 taken by the applicants on inputs as per order dated 6-8-1998 passed in pursuance of earlier show-cause notice. The order of adjudication was upheld by Commissioner (Appeals). Hence the appeal ....

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....their dealers and, in turn, to the applicants. In other words, the order of adjudication was on the ground of non-receipt of the inputs by the applicants. This finding of fact by the Assistant Commissioner has not even been adverted to by the lower appellate authority in its order. In view of this position, ld. Advocate has prayed for complete waiver of pre-deposit, having regard to the existence ....