2007 (1) TMI 180

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....ant. Shri K.J. Sanchej, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both the sides. The appellant filed this appeal against the order of the Commissioner (Appeals). The brief facts of the case are that the appellants are working under the Modvat credit scheme and availed the Modvat credit in respect of the duty paid on inputs used in the manufacture of final pro....

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.... competent authority for reversal of this credit. Therefore, the appellants are entitled to this credit which was reversed on 11-1-1996. 2. We find that the Commissioner (Appeals) vide impugned order dismissed the appeal of the appellant as not maintainable as the same has been filed against a letter dated 24-10-2000. The dismissal of appeal is unwarranted as appellants were asking for refund o....