2001 (9) TMI 964

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....r the Respondent. [Order (Oral)]. -  The present appeal arises from Order-in-Appeal No. 50/2001(M)(II), dated 28-2-2001 by which the Commissioner (Appeals) has rejected the appeal of the assessee disallowing the Modvat credit of Rs. 38,280/- on the ground that the appellants had taken credit on improper documents. 2. As the issue lies in a short compass, waiver is granted and ap....

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....bmits that the Commissioner (Appeals) and the AC have given two different set of reasonings which are beyond the scope of show cause notice. The allegations in the show cause notice was as stated above. But the AC has proceeded to hold that they had not received the goods under proper documents while the Commissioner (Appeals) held that appellants have not produced the proof of capital goods docum....