TaxTMI 
TaxTMI 
2006 (10) TMI 368
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....Respondent. [Order]. - In these appeals, no representative from the appellant side has attended the hearing today, despite notice. 2. I have heard the learned DR and perused the record. 3. The appellant had availed Modvat credit amounting to Rs. 20,529/- on 16-1-1998 after duty intimating the Asstt. Commissioner vide his letter dated 3-9-1997 regarding the loss of invoices al....
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....nt filed an appeal before the Commissioner (Appeals) who set aside the order-in-original disallowing the Modvat credit taken by the appellant, imposing penalty. 6. The learned DR while reiterating the contention of the learned Commissioner (Appeals), emphasizing the following reasoning of Commissioner (Appeals): "I find that in the instant appeal neither the credit has been availed on t....
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.... in their communication. Only after waiting for more than four months and having found no response coming from the side of the Department, they have availed the Modvat credit. This fact has already been examined by the Asstt. Commissioner, who is since convinced that the goods have been received and consumed in their unit. Considering the facts and circumstances of the case, I do not find any meri....