2001 (4) TMI 606

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Jain, JDR, for the Respondent. [Order]. -  The Addl. Commissioner of Central Excise, Chandigarh-I vide his Order dt. 30-9-1996 inter alia disallowed the Modvat credit to the appellants amounting to Rs. 30,839.91 availed by them on the strength of documents issued by M/s. Hindustan Petroleum Corpn. Ltd. relating to the 'furnace oil'. It was claimed by the party that they had produced dup....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....show cause notice. Accordingly, the Adjudicating Authority confirmed the demand on the appellants. 2. The party filed an appeal before the Commissioner (Appeals), Chandigarh. The Appellate Authority vide his Order dt. 30-9-1996 dismissed the appeal of the party upholding the order passed by the Addl. Commissioner. 3. This is the second stage appeal of the party. I have heard Shri K....