TMI Blog2001 (10) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoice required by the Modvat Rules. The department, by show cause notice, proposed to disallow the Modvat credit and impose penalty on the appellants for alleged contravention of rules. The notice was contested by the party. In adjudication of the dispute, the jurisdictional Asstt. Commissioner disallowed the Modvat credit under Rule 57U and imposed on the party a penalty of Rs. 10,000/- under Rule 173Q. The appeal preferred by the aggrieved party against the order of adjudication was rejected by the Commissioner (Appeals). Hence the present appeal before the Tribunal. 4. It appears from the records that the appellants had taken the Modvat credit on 29-9-98, after submitting an application to the Asstt. Commissioner for permission to ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals), I do not find any valid ground for challenging that order. The main ground raised herein is that the letter dated 12-10-98 of the Asstt. Commissioner is in no way to be treated as an appealable order. Ld. Consultant, Shri Alok Kothari has strenuously argued that the said letter of the Asstt. Commissioner was not an appealable order and hence the ground on which the lower appellate authority rejected the assessee s appeal is not sustainable in law. On the other hand. ld. SDR, Shri A.S. Bedi submits that the decision of the Asstt. Commissioner as conveyed in his letter dated 12-10-98 was a decision taken in his quasi-judicial capacity and therefore the decision was certainly appealable under Section 35 of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of Rule 57GG for the purpose of taking Modvat credit was Duplicate for Transporter copy of the invoice. Sub-rule (8) of Rule 57T, which is relevant for the instant case, reads as under : If the Asstt. Commissioner of Central Excise is satisfied that the duplicate copy of the invoice, or duplicate copy of bill of entry generated on Electronic Data Interchange System installed in any Customs or Central Excise Commissionerate or triplicate copy of bill of entry in other cases, as the case may be, has been lost in transit, he may allow the manufacturer of final product to take credit under sub-rule (6) on the basis of the original copy of the invoice or a certificate issued by the proper officer of Customs at the port/airpor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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