2007 (11) TMI 57

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....it and stay of recovery. There is no representation for the applicant (appellant), nor any request of theirs for adjournment. This matter had arisen before this Bench on three occasions. On the first occasion, there was no representation for the party despite notice. On the second and third occasions the party requested for adjournment. Today, there is no representation despite notice. In the circ....

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....so not in dispute. The only infirmity found by the department is that the credit had been taken on an invalid document. Bills of Entry evidencing payment of CVD were admittedly admissible document for the purpose of taking of CENVAT credit. It appears that, where the value of import was very small, a consolidated Bill of Entry containing details of goods imported by four or five importers was requ....