TMI Blog2010 (1) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... the Rules and despite sufficient time was given to the assessee to pro duce duty paying documents but the same was not produced. Tribunal has refused to entertain the plea taken by the applicant on the ground that no such plea has been taken by the assessee before the Assistant Commissioner. Held that- We do not see any error in the view taken by the Tribunal in refusing to entertain such plea. In such circumstances, we do not see that any substantial question of law which is sought to be considered by this Court arises from the order of the Tribunal. The reference is, accordingly, dismissed. - 68 of 2000 - - - Dated:- 7-1-2010 - Rajesh Kumar and Subhash Chandra Nigam, JJ. S/Shri A. P. Mathur, Counsel and S.S. Chopra, for the Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant preferred second appeal before the Tribunal which has also been dismissed by the impugned order dated 7-7-2000. 5 . Before the Tribunal, the applicant contended that the duplicate copy (transporter's copy) of the invoice has been lost in transit and the matter may be remanded back to the Asstt. Commissioner for the consideration of aforesaid explanation The Tribunal has refused to entertain the plea taken by the applicant on the ground that no such plea has been taken by the assessee before the Asstt. Commissioner. 6. We have heard Sri A.P. Mathur, learned Counsel for the applicant and learned Standing Counsel for the Department. Rule 52A and Rule 57G and sub-rule (2A) of the Act read as follows:- "52A. Goods to be delivered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake out a single invoice, at the end of the day: Provided further that the any excisable goods, other than those to which the provisions of Chapter WI-A apply, the invoice shall be presented to the proper officer for counter-signature at least one hour before the actual removal of goods from the factory. After counter-signature the proper officer shall return all the copies of the invoice to the manufacturer except the triplicate required for his record. [(3) The copies of the invoices shall be marked at the top in bold capital letters in the following manner, namely:- (i) the original copy shall be marked as ORIGINAL FOR BUYER; (ii) the duplicate copy shall be marked as DUPLICATE FOR TRANSPORTER (to be used for taking credit under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said inputs in the country, except such stocks lying in a factory customs area as defined in the Customs Act, 1962 (52 of 1962)1 or a warehouse as are clearly recognisable as being non-duty paid may be deemed to be duty-paid and credit of duty in respect of the said inputs may be allowed at such rate and subject to such conditions as the Central Government may direct, without production of documents evidencing the payment of duty; Provided also that the manufacturer shall take all reasonable steps to en sure that the inputs acquired by him are goods on which the appropriate duty as indicated in the documents accompanying the goods has been paid. (2A) Notwithstanding anything contained in sub-rule (2), a manufacturer can take credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer of final products}." 7. Admittedly, the applicant has claimed the Modvat Credit on the basis of the original copy of invoice and not on the basis of the duplicate copy (transporter's copy). Before the Asstt. Commissioner, no such plea has been raised by the applicant that the duplicate copy (transporter's copy) has been lost in transit and as such the benefit of Rule 57G (2A) has not been availed. The Asstt. Commissioner has also recorded the finding that sufficient time was given to the assessee to produce duty paying documents but the same was not done. There fore, the Authorities have rightly held that the Modvat Credit was allowed in violation of Rule 52A and 57G of the Act. Since no plea has been taken by the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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