TMI Blog2000 (10) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is at the instance of respondent in appeal E/1889/98-NB. That appeal was filed by the Commissioner of Central Excise, Meerut questioning the correctness of Order-in-Appeal No. 203-CE/MRT/98, dated 31-3-1998 passed by the Commissioner of Central Excise (Appeals), Ghaziabad. By the said appellate order manufacturer was allowed to take Modvat credit on the basis of duplicate invoices obtained f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent was not entitled to take Modvat credit. This contention was accepted by learned Member and allowed the appeal filed by the Revenue. 2. Learned Counsel representing the petitioner herein, namely, respondent in appeal, submitted that no notice was received by his client. On going through the notice it appears that the contention is perfectly justified. It means that the order passed by this T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Electronics Pvt. Ltd. reported in 2000 (117) E.L.T. 571 is that when a particular thing is directed to be performed in a manner prescribed that should be done in that manner and if it is not done in that manner, it will not be a compliance with the provision, that decision may not be of any assistance in this case because the colour of the duplicate invoice can be termed as pink as well. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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