2008 (8) TMI 74

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....or the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide his impugned order, Commissioner has denied the benefit of Modvat credit of CVD paid by the appellant in respect of the goods imported by them on the ground that the same has been taken not in one go but in piecemeal as and when the appellant received the goods in their factory. As such, by relying upon the Board's Circular No. 2....

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....ich credit was availed, stand de-faced by Superintendent and the show cause notice was issued after normal period of limitation. While dealing with the above contention of the noticee, Commissioner has observed that the Range Supdtt. was to verify the genuineness of the documents itself and correctness of payment of duty on the goods covered by it, and it cannot be said that by defacing such docum....