2002 (9) TMI 489

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.... JDR, for the Respondent. [Order]. - This Bench had by Final Order No. A/1665/2001-NB (SM), dated 15-11-2001 rejected the appeal of the assessee. That was an order passed ex parte. 2. The present application is seeking rectification of what is alleged to be an apparent mistake in the final order. 3. Ld. Counsel for the applicants submits that, by the final order ibid, the Tri....

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.... the memorandum of appeal did the assessee even advert to the invoices issued by the supplier of the goods. In the absence of mention regarding the invoices and the particulars contained therein, the DR submits, the present plea of the assessee cannot be sustained. 5.  I have carefully examined the submissions after a close perusal of the records of the case. The Modvat credit in question ....

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.... that the dealers' invoices read with annexures ought to have been accepted as valid duty-paying documents under Rule 57G. Ld. Counsel has drawn support from the Tribunal's decision in Hybrid Electronic System P. Ltd. v. CCE, Mumbai-I [1996 (87) E.L.T. 526 (Tribunal)]. I find that the cited case law was not a part of the grounds of the appeal nor was it cited when the Final Order was passed. The i....