2000 (5) TMI 1093

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....cturers. They could not produce the original "duplicate for transporter" copy of the invoice even on requisition by the Department. The Department, therefore, proposed to disallow the above credit and to impose a penalty on the appellant under Rule 173Q for the alleged contravention of Modvat Rules. The party contested the proposed action. The jurisdictional Assistant Commissioner, by relying on Trade Notice No. 39/94-C.E., dated 2-6-1994 and Trade Notice No. 74/94-C.E., dated 7-12-1994, found that the assessee had failed to observe the procedure prescribed under the Trade Notices for availing the credit, on the strength of original invoice issued under Rule 52A of the Rules. The adjudicating authority disallowed the credit and imposed a pe....

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.... order of adjudication and have found that the Assistant Commissioner has recorded to the effect that the requirement of satisfaction under Rule 57G(2A) for the purpose of permitting the party to avail the credit on the strength of original invoice was not met by them. The lower appellate authority has well considered this aspect of the matter and agreed with the decision of the Assistant Commissioner. The only issue which has arisen before the Tribunal is, as rightly pointed out by learned Advocate whether the facts and circumstances placed before the Assistant Commissioner were enough to satisfy the Assistant Commissioner for the purpose of availment of Modvat credit on the strength of original invoice under Rule 57G(2A). Learned Advocate....