1999 (7) TMI 86

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....jmudar waives service. In the facts and circumstances of the case, the matter is taken up for final hearing today. 2.This petition is filed for an appropriate writ, order or direction quashing and setting aside the stay Order No. 390 of 1999 dated 18th March, 1999. 3.Being aggrieved by the order-in-original, an appeal was filed before the appellate authority which is pending and awaits final....

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....ication No. 15 of 1994. In para 5 of the impugned order, the appellate authority observed as under :- After examining the case records including the appellants contentions, I find that the appellants have wrongly availed the credit, in as much as, they have failed to establish evidence in the form of copy of manufacture's invoice or a certificate by the manufacturer certifying that the trader w....

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....ing evidence in the form of copy of manufacture's invoice or a certificate by the manufacturer certifying that the trader who has issued the disputed invoice has purchased the goods directly in the wholesale trade." Mr. Dave, therefore, contended that the insistence on the said requirement is contrary to law and de hors the Act and Rules. He also drew our attention to the Order-in-Original wher....

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....awful or otherwise arbitrary and unreasonable. In the facts and circumstances, it cannot be said that by insisting certain documents, the authority has exceeded jurisdiction particularly when modvat facility was claimed by the petitioner. It was, therefore, for him to satisfy the authority regarding availability of modvat facility to him. 7.We were inclined to deal with the arguments of Mr. Dav....