2003 (3) TMI 197

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.... The appellants were not present. The issues being small the appeals were taken up for disposal. 2. In both cases the assessees had lost the Modvatable copy of the duty paying documents. They had applied for permission to utilise the other copies as provided for in the Central Excise Rules, 1944. In both cases the Assistant Collector's decision of not allowing availment of Modvat on original co....