2001 (8) TMI 136

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....h Mohunta, J.]. - The Revenue has filed the present reference petition under Section 35H(1) of the Central Excise Act, 1944 against the order Annexure P3 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short to be referred as the 'CEGAT'), dated May 10, 2000. [2000 (122) E.L.T. 514 (T)] 2.The petitioner has prayed that the following question arises out of the....

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....ices at Serial Nos. 1 to 5 had not been given. 4.M/s. J.R. Engineering Works filed an appeal. The Commissioner (Appeals) Central Excise dismissed the appeal vide order dated November 18, 1999, Annexure P2, upholding the order of the Additional Commissioner, Customs and Central Excise, Chandigarh dated November 16, 1995. 5.Respondent No. 1 approached the CEGAT against the orders of the author....

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....bstantial requirement of law. The party claiming Modvat credit must establish the duty paid on the inputs. 7.We have considered the arguments advanced by the learned Counsel for the Revenue. A perusal of the show cause notices reveals that the adjudicating authority did not specify as to what information was required to be stated on the invoices. Despite this, the respondent had furnished deale....