2005 (9) TMI 523

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.... Appellant. Shri Vimlesh Kumar, SDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The appellant is denied Modvat credit taken on the strength of documents namely gate passes and bills of entry totally numbering 48. The credit taken is sought to be denied by issuing nine show cause notices. The appellant's plea before the Assistant Commissioner was that they lost 48 docume....

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....p;The Revenue was aggrieved by the order of the Assistant Commissioner, inasmuch as he allowed the credit taken on the documents which were subsequently not defaced by the jurisdictional Superintendent. The Commissioner (Appeals) upheld the contention of the Revenue and set aside the order of the Commissioner in so far as he allowed the credit on the documents, which were lost. The present appeal ....

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....ments should be lost even before the receipt of the goods. They could be lost even before tendering them for defacement to the department. The Assistant Commissioner was satisfied that the documents were lost in transit and that is why allowed the credit. We find that the Commissioner has upheld the contention of the Revenue without properly examining the legal position in this regard. In regard t....