2003 (11) TMI 253

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Wadhwa, Member (J)]. - After dispensing with the condition of predeposit of duty and penalty we take up the appeal itself with the consent of both the sides. The appellants are engaged in the manufacture of air-coolers and were, during the relevant period, working under the Modvat scheme. The appellants' factory met with a fire on 29-3-2000 in which all the statutory records along with the stock o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and as such the return for the month of January to March, 2000 was yet to be filed in April, when before that the fire broke down in the factory. Shri Das has explained that Commissioner (Appeals) has gone by the fact that no documents were produced at all. Whereas the show cause notice alleges that the credit has been taken on the basis of extra/original copy of the invoices. As such it is the c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssioner. 4. We also note that a part of the demand has been confirmed in respect of the clearances effected during December, 1999 to March, 2000 on the ground that no documentary evidence showing payment of duty in respect of such clearances has been produced. Our attention has been drawn to the show cause notice which alleges that the clearances were made by making debit entries in RG-23A Part....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te copy of the invoice in the appellants' factory before the same was submitted before the proper jurisdictional central excise officer, has to be treated as loss in transit as held by the Larger Bench in the case of CCE, New Delhi v. Avis Electronics Pvt. Ltd. [2000 (117) E.L.T. 571 (T.-LB) = RLT (LB) CEGAT 1445]. We also take into consideration the appellants' contention that its application for....