2001 (8) TMI 1077

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....t, for the Appellant. Shri A.S. Bedi, SDR, for the Respondent. [Order]. -  These five appeals were taken up together as they arise out of the same order. These appeals are against denial of Modvat credit on the ground that the registered dealer issued Modvatable invoices, on the basis of which the appellant has taken Modvat credit but have failed to submit the duplicate copy of the i....

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....missioner disallowed Modvat credit but did not impose any penalty. The Commissioner confirmed the order passed by the Asstt. Commissioner. 3. Arguing the case for the appellant Shri Pankaj Malick, ld. Chartered Accountant submits that if there was any mistake, it was committed by the supplier who were registered with the Central Excise Authorities. He submits that the appellants had not co....