2001 (9) TMI 107

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..... t and Shri M.H. Patil along with Shri Arun Mehata and Shri Sunil Jain, learned Counsel for the respondents. 2. With consent arguments were heard on merits. 3. This is an application moved by the Union of India under S. 35-G(3) of the Central Excise Act, 1944 (hereinafter referred to as "the Act" for short), against an order passed by the Central Excise & Gold (Control) Appellate Tribunal (CEGAT) .....

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..... ds under original copy of the triplicate copy of the Bill of Entry was also not controverted by the Department. Subsequently, they had submitted an attested copy of the triplicate Bill of Entry, which was obtained by it under the provisions of the Levy of Fees (Customs Documents) Regulation, 1970, after payment of required amount of Fees for grant of certified copy. For our perusal, certified copi .....

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..... ed a finding that respondent No. 1 had actually submitted the Bill of Entry in triplicate in original at the time of taking the Modvat credit but subsequently it was lost, on account of shifting of office, but to satisfy the Department, they had once again obtained certified copy from the Department and produced the same. Thus, the Tribunal has rightly hold that for such a matter, no substantial q .....

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