TMI Blog2004 (2) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is required to pre-deposit an amount of Rs. 2,03,110/-. The appellant purchased the input Bitumen from the First Stage Dealer i.e., M/s. Indian Oil Corporation (IOC), who are registered with the Central Excise Department for issuing invoices under Rule 57GG. The Department verified RG 23D register maintained by the dealer by the concerned Range Officer and it appeared that no entries had been m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem. 3. Ld. JDR, Shri C. Mani submits that the documents rectifying the defect was not placed before the authorities and, therefore, the authorities are right in passing the order of rejecting the claim of Modvat Credit. 4. On a careful consideration, I notice that the issue lies in a short compass. Therefore, while granting waiver of pre-deposit and staying its recovery till the disposal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise, A-III Range, A-Division, Chennai. In view of this letter, I am of the considered opinion that the matter has to go back to the original authority for de novo consideration to re-examine the issue in the light of the rectified documents/registers and pass an appropriate order after granting a reasonable opportunity to the appellants of being heard. The matter shall be decided wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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