2002 (9) TMI 784

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....for the Respondent. [Order]. -  In this application, the appellants pray for recalling the order passed by this Bench on 5-4-2002 rejecting the ROM application filed by them. In the ROM application, the appellants pointed out what they considered as an apparent mistake in Final order No. A/1519/2001/NB(SM), dated 18-10-2001. When the ROM application was taken up for hearing, there was n....

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....ginal copy of invoice. They had also produced materials seeking to prove that the duplicate copy of invoice had been lost in transit. The Assistant Commissioner, however, did not examine the question whether the duplicate copy of invoice had, in fact, been lost in transit, nor did he properly entertain the application of the party. I find that these facts and circumstances have been stated in para....

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....situation warrants a remand of the matter to the original authority. 4. In view of the above, I allow the present application and recall Misc. Order No. M/76/2002/NB(SM) as well as Final Order No. A/1519/2001/NB(SM). 5. Both the lower authorities disallowed the Modvat credit taken by the appellants on the strength of original copies of invoices. Hence the appeal before me. 6.&em....