2000 (12) TMI 340

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..... nt. [Order]. - This appeal and Stay Petition are posted today. On hearing the ld. Counsel representing the appellant and the ld. DR, I feel that the appeal itself can be disposed of without any order being passed in the Stay Petition. 2.  Show cause notice dated 28-2-96 was issued to the appellant requiring him to state why Modvat credit availed on document Nos. 500152 dated 12-9-95 and 5 .....

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..... id order, appeal was taken up before the Commissioner (Appeals), Central Excise & Customs, Chandigarh by order-in-appeal Nos. 147 to 150/DIR/P&PR/2000, dated 13-6-2000 who dismissed the appeal. 'In the said order, he reiterated the stand taken by the Adjudicating Authority by observing 'I have carefully gone through the case records including submissions made by the appellants and observe that cre .....

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..... ubmitted that whether these documents are original or duplicate? Unfortunately, these two grounds now brought out by the ld. DR did not find any favour by the Adjudicating Authority or Appellate Authority. It means that the grounds on which Modvat credit was reversed by the Adjudicating Authority or Appellate Authority viz., Commissioner (Appeals) were non-existent. Had those authorities referred .....

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