2004 (10) TMI 387

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....r the Respondent. [Order]. -  In this appeal, the Revenue has challenged the validity of the impugned order-in-appeal vide which the Commissioned (Appeals) has reversed the order-in-original and allowed the Modvat credit of Rs. 1,55,105/- to the respondents. 2. None has come on behalf of the respondents although notice for today's hearing was issued to them on 19-7-2004. They ha....

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....regarding the debit of the duty paid on those goods, were recorded. The Commissioner (Appeals) has not disputed these findings of the adjudicating authority. The view taken by him is that it is well settled that for procedural irregularities, Modvat credit is not to be denied to the assessee. He has also referred to the CBEC Circular No. 11/7/99-CX., dated 23-2-1999 in that regard also, but in my ....

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....Appeals) in the impugned order has got no application to the case of the respondents in the light of the facts detailed above. In all those cases, the Tribunal has only taken the view that for non-filing of declaration and for other minor lapses, the Modvat credit is not to be denied to an assessee. But in the instant case, as observed, the lapses cannot be termed as minor lapses/irregularities. T....