9911796707
TMI Blog1997 (6) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... -Original of the Assistant Collector. 2. Appearing for the appellants Shri Ajay Singh, Advocate submitted that two issues were involved, one relating to the admissibility for Modvat credit of invoices issued by wholesale dealers and other was in relation to non-production of four invoices at the time of availing the Modvat credit but produced subsequently. 3. Briefly the facts relating to the appeal are that the appellants had claimed Modvat credit for the period April, 1994 to June, 1994 on the basis of invoices issued by suppliers covered under Notifications 15/94-C.E. (N.T.) and 16/94-C.E. (N.T.) both dated 30-3-1994. In the adjudication proceedings the Assistant Collector allowed credit of Rs. 1,34,03,030.91 availed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents had subsequently been produced at the stage of proceedings before Collector (Appeals) and the Collector (Appeals) should have allowed the availment of credit on that basis. 6. The Departmental Representative Shri D.K. Nayyar submitted that the lower authorities were right in denying credit on the amounts in which no invoices had been produced at the time of availing of such credit. As regards inadmissibility of invoices issued by wholesale dealers who were neither registered nor authorised dealers of manufacturers, he reiterated the findings of the lower authorities. 7. Considered the submissions made on both sides. It is seen from Notification No. 15/94, dated 30-3-1994 that the Central Government has prescribed invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r as dealers. 8. As regards the four invoices of SAIL, being Invoice Nos. 3, 9, 10 and 321 shown in the annexure of the Show Cause Notice, I remand the matter to the Assistant Commissioner to verify the same and if found eligible, to allow credit on the basis of the said invoices. I hold that rejection of the same on the ground of the late production was not proper since it has been the consistent view of the Tribunal that where substantial compliance of the Rules is shown, procedural irregularities may be condoned. 9. The Assistant Collector will no doubt observe the principles of natural justice while conducting the proceedings de novo on the question of the eligibility of the aforesaid four invoices. 10. The appeal is d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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