ORDER
Shri Brahma Deva, Member (J)
1. The issue relates to Modvat Credit. The representative appearing for the appellant submitted that Modvat Credit has ben denied on the ground that invoice was in the name of Head Office whereas goods were received directly into the factory. He said that there was no justification to deny the Modvat Credit and the Tribunal has been constantly taking the view that procedural lapse should not come in the way of denial of substantial justice.
2. Heard Smt. Radha Arun, SDR appearing for the Revenue.
3. I have carefully considered the submissions made by both sides. Taking into consideration that the Tribunal has been constantly taking the view that procedural lapse if any should not come in the way of denial of substantial justice, I am remanding the matter to concerned adjudicating authority to etamine the issue afresh in view of the developed case law on the point at issue and to pass an appropriate order on providing on opportunity to the party. The appellant is at liberty to substantiate his claim during the re-adjudication proceedings.
4. Thus this appeal is allowed by way of remand.
(Pronounced and dictated in the open court)