TMI Blog1999 (1) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... nal is bad in law for the following reasons :- (a) The order does not consider their submissions in the reply toshow cause notice in paras 6 7 that since they are not the importers, therefore they are not liable for any duty or penalty. Learned Consultant submits that the Order-in-Original is totally silent on this issue. (b) In para-12 of the order impugned, it has been noted by the Commissioner that a Certificate dated 4-12-1997 was issued by the Assistant Commissioner of Central Excise, Pondicherry regarding the reversal of the Modvat credit by the supporting manufacturer who fell under the jurisdiction of that Assistant Commissioner. However, learned Commissioner has held that the said certificate was neither adequate nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al to call for Original Bills of Entry which would be the most reliable evidence in this behalf. Accordingly, by our Misc. Order No. 625/98, dated 26-10-1998, this Tribunal had ordered that the Commissioner would produce the case records etc. by 26-11-1998 on which date the learned JDR sought for some more time . Though the case records have been obtained and seen by both the sides, it is now submitted by the learned Consultant that the relevant Bills of Entry connected with this case are not available in those records. Therefore, the learned Consultant submits that in view of this, he shall submit the photocopies of five Bills of Entry out of nine Bills of Entry which are on his record as evidence in this behalf. These Bills of Entry, ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Advance Licence whereas the Order-in-Original seeks to confirm duty and penalty on M/s. Maheswari Enterprises who are the present appellants. We further find that whereas in reply to the show cause notice, the appellants had submitted that they were not the importers at all, the impugned Order-in-Original does not discuss this in any details. We also find that though the Assistant Commissioner of Central Excise had issued the certificate regarding the reversal of this stated amount of Modvat credit, this has been summarily rejected by the Order-in-Original impugned on the ground that the information contained therein was either not adequate or was not in the proper format. We are unable to subscribe to this position because there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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