2007 (1) TMI 478

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a, DR, for the Appellant. None, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is department's appeal against the order of the Commissioner (Appeals)'s No. SSS/SRT/2143-2166/99, dated 16-11-99 in so far as the same order relates to the present respondent. 2. Heard the learned DR for the appellant-department. None appears for the respondent. 3. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to the respondent and on that basis the respondent had taken the Modvat credit. However, show cause notices were issued proposing demand of duty but the original authority by his order dated 31-12-97 dropped the proceedings and has clearly held that on examination of the records and invoices placed by the assessee, it was revealed that the assessee had received inputs under the cover documents sho....