2002 (4) TMI 394

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....shik, Advocate, for the Respondent. [Order]. -  This application filed by the Department is for an amendment of one of the grounds raised in their appeal. The appeal is against the order of the Commissioner (Appeals) approving the Modvat credit of over Rs. 50 lakhs taken by the respondents on the strength of a Bill of Entry and another credit of over Rs. 2.5 lakhs taken on the strength ....

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....al against the order of the lower appellate authority allowing Modvat credit on the invoices. An amendment beyond the scope of the Review Order cannot be allowed. Yet another objection raised by the Counsel is that the amendment application is beyond the statutory period prescribed for filing the appeal. He has relied on the following decision of the Tribunal in this connection :- Himachal Prad....

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....ove part of the order, ld. Commissioner (Appeals) allowed Modvat credits on the strength of the Bill of Entry and the invoices. Admittedly, in the statement of facts given in the order-in-review, the above part of the impugned order has been fully taken note of. When the grounds of review were recorded, the reviewing authority omitted mentioning the Bill of Entry and this omission has made its way....

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....ntral Excise, Ludhiana-II to prefer appeal to this Tribunal against the grant of both the above Modvat credits. The present application is for amending the appeal so as to make it co-extensive with the authority conferred on the applicant by the reviewing authority. It only requires to be allowed as its ground has not been assailed. I have gone through the cited case law and I find that the cited ....