2000 (10) TMI 159

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....ppeal itself for disposal. 2. Vide the impugned Order passed by the Commissioner (Appeals), Bhopal he has dismissed the appeal filed by the appellants under the provisions of Section 35F on the ground of non-compliance with the Stay Order passed by him. Vide the Stay Order, the Commissioner (Appeals) has directed the appellants to deposit the entire amount of dues. It is the grievance of the appe....

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....do not bear the pre-printed serial number as required under Rule 52A(6)/57GG(6)(i) of Central Excise Rules, 1944. As such, the said invoices are invalid documents for the purposes of availment of Modvat credit. My attention has been drawn by the learned Advocate to the Board's Circular No. 482/48/99-CX, dated 25-8-1999 relating to admissibility of Modvat credit in case of computer generated invoic....

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....ted by the computer at the time of printing of invoices. Henceforth, show cause notices for Modvat credit should not be issued on this ground, and the show cause notices already issued should be disposed of on the basis of the aforesaid instructions." 5. It is a well-settled proposition of law that the instructions issued by the Board are binding on the Revenue Authorities working under the Board....