2008 (11) TMI 511

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..... r]. - This is an appeal by the Department against the order of the Commissioner (Appeals) No. 39/RPR-II/2006 dated 21-4-2006, by which the order of the original authority allowing credit of Rs. 1,00,533/- was upheld by him. 2. None appears for the respondents. Heard learned DR. In this case the relevant duty paying documents based on which credit could be taken were reportedly lost and an .....

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..... ision is whether the respondents could have been taken credit on the basis of the extra copies of the invoices when both original and duplicate copies of the invoices had been lost. To cover up the lapses, the respondents subsequently lodged complaints with the police and also filed affidavits to the effect regarding the loss of invoices. The fact remains that it is the lower authority who has to .....

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