2008 (6) TMI 392

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....e, Advocate, for the Applicant. None, for the Department. [Order]. - Negative perceptions about the Department's quasi-judicial system are bound to abound because of such lackadaisical functioning. The sense of disenchantment, alienation and disaffection of the Appellant is understandable. The inadequacy of the system cannot seek refuge in any convenient alibis. The loss of credibility of....

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....sical functioning. The sense of disenchantment, alienation and disaffection of the Appellant is understandable. The inadequacy of the system cannot seek refuge in any convenient alibis. The loss of credibility of the quasi-judicial institution is reflected in the anguished helplessness of the Appellant. The extraordinary delay caused at the original level cannot be exacerbated at the appellate lev....

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....d contain the serial number and page number of RG-23D Register. The appellant duly replied to the said notice by its letter dated 12-9-96 It was inter alia stated therein that the invoices were issued by SAIL and duly verified by the Range Office. No dispute as regards payment of duty on the said inputs was raised. The Central Board of Excise & Customs by its Circular No. 441/7/99-CX., dated 23-2-....

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....trients v. CCE - 1996 (87) E.L.T. 19. 6. The Hon'ble CESTAT in 2005 (191) E.L.T. 457 (Tri. - Del.) Modi Xerox Financial Services Ltd. v. Commr. of C. Ex., Chandigarh has held that "Cenvat/Modvat - Duty paying documents - Invoice not containing all requirements required to be contained - Credit not deniable for procedural lapses - Duty paid nature of inputs and receipt thereof in appellants....