2004 (4) TMI 454

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....lant. Shri Umashankar, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - A Show Cause Notice was issued to the appellants on 4-6-1999 alleging that during the period 1-11-1998 to 10-1-1999, they had availed credit without having the duplicate copy of the duty paying documents for availing such credit. The lower authorities confirmed the demands under Rule 57-I along with i....

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....t availed along with copies of the documents to the Range Superintendent is accepted. Otherwise, the Range Superintendent could not have come to any opinion as to how much credit has been availed, since all the records which have been maintained by the assessee are said to have been, and admitted by the lower authorities, destroyed on a fire on 10-1-1999. The credits availed in January 1999 up to ....

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....duplicate copy of the invoice is lost, manufacturer should establish the same to the satisfaction of the concerned Assistant Collector. On the Assistant Collector's satisfaction regarding the loss of the duplicate copy in transit, the manufacturer can take credit...." In this view of the matter, the Assistant Collector was bound to consider the photocopies of the duty paying documents, as got auth....