2004 (1) TMI 130

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.... to the impugned order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original disallowing modvat credit to the respondents on the invoices which were not issued by the registered dealer. 2. None has come present on behalf of the respondents. The Counsel has sent a request for adjournment on the ground that he has not received full brief from the respondents. But I do....

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....these grounds at all while reversing the order of the adjudicating authority. The learned Commissioner (Appeals) has allowed credit by holding that the condition of following the proper procedures in respect of lost duplicate copy of invoice for transporter was introduced vide Trade Notice 111/94, dated 2-12-94, whereas credit was taken prior to that date. 4. It appears that the learned Commiss....