TMI Blog2003 (10) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... akh subject to the condition that the assessee deposit Rs. 4 lakhs within a month from the receipt of its order. The Tribunal recorded a prima facie view that the dealer who issued the invoices on the basis of which Modvat credit was taken by appellant before the Tribunal had not been registered at that time. The invoices were issued in July and August, 1994 and the Tribunal come to its conclusion, after considering a certificate dated 15-3-1995 issued by the jurisdictional Superintendent of Central Excise granting registration to the dealer. The applicant now contends that the dealer had been registered in July, 1994 and the document that was cited before the Tribunal was only a renewal of that registration. 2. While replying to this poi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndigarh v. Smithkline Beecham Co. Health C. Ltd - 2003 (157) E.L.T. 497 (S.C.) = 2003 (58) RLT 479 in order to say that this Tribunal only remanded the matter to the Commissioner (Appeals) and cannot go into the merits. 6. After hearing both sides, I propose to take up the appeal. The notice issued to the appellant alleged taking of wrong credit of Rs. 3.56 lakhs on the ground that the traders on whose invoices credit was taken were not authorised to issue invoices as per the provisions of Notification 15/94. Hence the credit taken on the strength of such invoices was not in accordance with the provisions of Rule 57G. Notification 15/94 issued by the Central Government in exercise of the powers conferred in Rule 57G prescribes invoices to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... open to the Tribunal to go into the merits of an issue in an appeal against the order of the appellate authority dismissing the appeal before him at the threshold. This is for the reason that in such a situation, the order of the lower authority has not merged with the order of the appellate authority below the Tribunal and therefore the merits of the issue are not before the second appellate authority. However, where the merits of the issues are already settled by a higher court, it is not illegal or improper for the Tribunal, to apply the ratio of that judgment to decide the appeal. If the issues are already settled, sending the matter back to the Commissioner (Appeals) solely for him to apply the ratio of that judgment would be an exerci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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