2001 (10) TMI 960

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....DR, for the Respondent. [Order]. - This appeal has been filed by a manufacturer who was availing Modvat credit. They purchased a steel misroll from M/s. Shri Bahubali Ispat, Bangalore, a dealer, and on the basis of the invoices issued, they took Modvat credit of Rs. 14,731/- in terms of the Modvat Rules as the seller was registered in terms of Rule 57GG. However, subsequently it was detected....

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.... dated 16-5-1996 and the invoices have been issued and credit obtained by 31-5-1996 by the appellant. In absence of any evidence and the requirement of Central Excise laws under Section 37C that service of the order would be SERVED/ communicated from the date of issue of registered acknowledgement due and not merely from the date of issuing the order by registered letter, the date of acknowledgeme....