2006 (10) TMI 368

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....eals, 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 along with a copy of FIR with a request to allo....

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....ls) 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 the strength of duplicate copy of invoice nor original....