2017 (3) TMI 922

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....i Guna Ranjan, Superintendent(AR) for the Respondent. [Order Per: Sulekha, Beevi, C.S.] This is the 3^rd round of litigation before the Tribunal. 2. The appellants are manufacturers of Polyester textured / twisted yarn (POY) and are registered with the Central Excise Department. A search was conducted in the factory of the appellant on 11/10/1996 Some documents were recovered and statemen....

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....ide de novo order No.10/2002 dt. 22/04/2002, the adjudicating authority failed to follow the directions of Tribunal and give the benefit with regard to the credit in respect of 59 invoices. The appellant again filed appeal before the Tribunal and vide Final order No.465 to 468/2006 dt. 28/02/2006, the Tribunal upheld the contention of the appellant that he is entitled for the modvat benefit in reg....

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.... appellant is ready to furnish copies of these invoices before the adjudicating authority and thereby sought for a remand. The learned counsel has fairly conceded that they are not eligible for SSI exemption, for the year 1996-97. 4. The learned AR Shri Guna Ranjan submitted that the Tribunal by its earlier order has held that the appellant is eligible for the credit in respect of 59 invoices. ....