9911796707
TMI Blog2000 (8) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. [Order per : S.S. Sekhon, Member (T)]. - The present COD application and appeal has been filed by Revenue. There is a delay of 4 days in filing the appeal on the grounds that there was a slight delay on account of continuous holidays and the officers were on leave. The delay is condoned and the appeal is taken up for decision. 2. The grounds taken up in Appeal are - "The findings of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used by them for the said job work. As per the provisions of Rule 57F(2) of CER 1944, after the job work is completed the goods are required to be sent to original manufacturer without payment of duty. In the instant case, the job worker M/s. Sree Balaji Fabricators Pvt. Ltd., have paid duty on material/input used by them by raising a separate invoice and based on the said invoice Modvat have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rates the grounds of appeal and nobody has appeared for the respondents. Hence, we proceed to decide the main appeal. 4. After considering the grounds of appeal and the materials on record, we find the Commissioner (Appeals) has come to a definite finding as follows :- "(a) It is seen from the materials produced before this authority that the appellant received back the material, not as a f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtain transactions that took place in the year 1991-92 and in the removal of inputs to M/s. SBFL. The said decision of the Additional Commissioner in the show cause notice issued to M/s. SBFL has apparently been remanded back for de novo consideration to the original authority. (c) The conclusion that the appellants have taken Modvat credit twice is baseless because pursuant to ADC's order, SBFL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit has been taken by the appellants in two stages and there has been no extra or irregular availment of Modvat credit and the finding has not been questioned in appeal, we find the present appeal filed on grounds which do not exist in the findings of the Commissioner Appeals or by the original lower authority. Therefore, we cannot decide this appeal on the new argument that the documents are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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