ORDER
S.L. Peeran, Member (J)
1. This appeal arises from order dated 12-10-1995 passed by Commissioner (Appeals) confirming the rejection of Modvat credit of Rs. 1,48,230/- taken by the appellants on invalid documents and also confirmed the levy of penalty of Rs. 10,000/- imposed under Rule 173(Q)(i)(bb) of Central Excise Rules. Briefly stated the facts are that the appellants had taken Modvat credit of duty on the strength of GP 1 No. 000811/011, dated 14-7-1993 vide Entry No. 262 in RG 23A Pt II account. It was found that the Gate Pass in question did not contain the name and address and licence number, PLA number and name of the excisable commodity. It was also noticed that the gate pass had been issued by M/s. Arihant Ship Brakers. It was noticed that according to Modvat rules, credit of duty is allowed if the duty had been paid on the inputs and the duty paying character of the inputs had clearly been established on the strength of the relative documents under the cover of which the goods have been received. It was noticed that the covering Gate Pass under which the input (copper scrap) was received did not contain all the particulars. Therefore, they were issued a show cause notice and after adjudication the amounts were confirmed and also penalty has imposed. The order has been confirmed by the Commissioner. The appellants had produced RG 23A Pt II showing debit of Rs.1,48,230/- on 12-1-1996 in terms of the order and also extract of Personal Ledger Account showing the deposit of personal penalty of Rs. 10,000/- on 10-1-1996. In response to the notice of hearing, the appellants have requested the case to be decided on merits.
2. I have heard ld. DR. On a perusal of the grounds of appeal, I notice that the appellants had not produced the said gate pass under which the Modvat had been taken. They have not produced proof of duty paying nature of the inputs. They have also not produced any evidence to substantiate their claim that the inputs had suffered duty and that Modvat had been rightly taken by them. There is no supporting documents. A certificate issued by Supdt. of Customs & Central Excise indicates that the goods cleared by M/s. Arihant Ship Breakers has suffered duty. However, this document has not accepted by the Commissioner (Appeals) and has expressed doubt about its genuineness. The appellants have not explained their case. The appellant’s case has not been substantiated and they have not availed the personal hearing granted to them. Therefore, this appeal is dismissed as unsubstantiated under Rule 11 of the CEGAT (Procedure) Rules.