2006 (7) TMI 512

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..... ondent. [Order]. - Heard the ld. DR. Respondents are called absent, despite serving notice. 2. The issue involved in this appeal is that wrong availment of Modvat credit on the basis of supplementary invoices issued. 3. On the scrutiny of the monthly return ER-I filed by the assessee for the month of September, 2001, it was noticed that the assessee has taken credit on the basis of g .....

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..... uty. 5. The Central Excise officers HPIU, HQ, Surat-II have detected that the respondents company had undervalued the modvatable input cleared by them as such the respondents had indulged in deliberate undervaluation of the modvatable inputs which were removed during the period from April, 2000 to March, 2001 without payment of duty. The second unit of the respondents company had paid differ .....

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..... authority have clearly detected that the respondents company indulging in undervaluation of the modvatable inputs being removed by them during the relevant period with intend to evade payment of duty. These findings are no way rebutted. Therefore, I am of the view that the learned Commissioner (Appeals) erred in allowing the appeals filed by the assessee. There appears me valid grounds in the pre .....

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