2004 (1) TMI 589

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....as come present for the appellants. The Counsel has sent a request for adjournment on the ground of his disposition. In my view the appeal can be disposed of after going through the records. Therefore, the request for adjournment is declined. 2. This appeal has been filed by the appellants against the impugned order-in-appeal vide which their appeal against the communication letter dated 30-....

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....s dismissed the appeal holding that on the extra copy of the invoice, credit could not be availed. But the Deputy Commissioner was bound to hear the appellants and afford them an opportunity to prove the loss of the original/duplicate copy for the transporter before rejecting their request for availing modvat credit. He even did not convey them the copy of any order passed by him. The Superintende....