2003 (5) TMI 290 - AT - Central Excise

Adjudication - Personal knowledge - Hearing - Adjournment - Modvat/Cenvat - Duty paying documents

Summary

The Revenue appealed the order denying Modvat credit to the respondents. The Commissioner (Appeals) reversed the order, but the Tribunal set it aside as the respondents failed to prove loss of duplicate invoice. The case is remanded for re-examination.