TMI Blog2001 (3) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... . Accordingly, they were issued a show cause notice dated 8-5-1998 in which they were called upon to show cause notice why the above stated Modvat credit availed in contravention of Rule 57G of the Central Excise Rules, 1944 should not be disallowed and recovered from them under Rule 57-I of the Central Excise Rules, 1944 and why a penalty should not be imposed on them under Rule 173Q(i)(bb) ibid. 2. The noticee/party submitted before the Adjudicating Authority that in accordance with the provisions of Rule 57G, there is already contingency of availing Modvat credit on the strength of original copies of invoices in the event of duplicate copy of the invoice having been lost in transit subject to the satisfaction of Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n them. 4. The party filed an appeal but the Commissioner (Appeals), Chandigarh vide his order dated 14-3-2000 dismissed the appeal of the party upholding the order passed by the original authority. The Commissioner (Appeals) in his order further observed that the certificate given by the Transport Corporation of India along with GRs did not substantiate that those specific goods were consigned to the appellant. Further the affidavits for loss of duplicate copy of invoice has also been given on 13-10-1997 i.e. after many months of alleged receipt of goods and, therefore, the credit was not admissible. 5. This is the second stage appeal by the party. I have heard Shri J.P. Kaushik, Advocate for the appellants and Shri M.D. Singh, SDR for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India to the effect that the impugned goods have duly been transported by them. There is no reason assigned by the Assistant Commissioner in his order as to why the evidence produced by the party is not acceptable to him. In this view of the matter, the orders passed by the lower authorities cannot be sustained and the same are accordingly set aside. The matter is remanded to the original authority to arrive at his satisfaction in terms of the concerned provisions with rules with regard to the admissibility of the Modvat credit by giving cogent reason in a de novo order. The party shall be afforded a reasonable opportunity of hearing before taking a final view in the matter. 7. The appeal is thus allowed by remand in the above terms. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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