JUDGMENT
J.H. Joglekar, Member (T)
1. The applicant requests disposal of the matter on merits.
2. I have seen the documents and heard Shri Shaikh for the Revenue
3. It is claimed that the facts are akin to those disposed off by the Tribunal in order No. C-I/2701-02/WZB/2001 dated 03/09/2001. On perusal of the order I find that the appeal is capable of disposal since the issue already stands settled by the Tribunal. I therefore grant waiver of pre-deposit of duty of Rs. 61,038/-.
4. Modvat credit taken by the assessees were denied on the ground that it was not shown that the trader issuing the modvatable invoices was a distributor/dealer of a manufacturer. The order of the Assistant Commissioner does not show how the invoices failed to come up to the mark in the face of the categorical assertion made by the assessees that the invoices were in terms of the notification. The assessees have not placed on record the contested documents. Even then it becomes clear that they claim has merits. In that situation there was no case for the Commissioner to have insisted upon pre-deposit.
5. The appeal is allowed and the proceedings are remanded back to the Commissioner, who shall proceed to hear the appellants on merits and pass appropriate orders on merits.