{"id":113902,"date":"2001-08-20T00:00:00","date_gmt":"2001-08-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-falcon-tyres-ltd-mysore-vs-the-commissioner-of-central-on-20-august-2001"},"modified":"2016-04-06T14:49:34","modified_gmt":"2016-04-06T09:19:34","slug":"ms-falcon-tyres-ltd-mysore-vs-the-commissioner-of-central-on-20-august-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-falcon-tyres-ltd-mysore-vs-the-commissioner-of-central-on-20-august-2001","title":{"rendered":"M\/S Falcon Tyres Ltd., Mysore vs The Commissioner Of Central &#8230; on 20 August, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">M\/S Falcon Tyres Ltd., Mysore vs The Commissioner Of Central &#8230; on 20 August, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>  Shri G.A. Brahma Deva   <\/p>\n<p> 1. Arguing for the assessee Shri Parameswaran submitted that the issue relates to modvat credit. Modvat credit has been denied on the ground that the statutory and relevant details were not available in the invoices issued by the dealers, i.e., absence of particulars such as duty per unit and RG23D. He says that the said details were made good vide letter of amendment issued by the concerned person that is M\/s Jeevandas Lalgee and Sons. He said that the authorities have not accepted on the ground that this defect was remedied only after six months. He said that the authorities were not just right in rejecting the credit on the said invoices though the defects therein were rectified. He said that it is settled position now that procedural lapse if any should not come in the way of denial justice as it was held in a  series of cases. He fairly conceded that out of 24 invoices, 3 invoices were not remedied but still assessee is in a position to remedy the defects therein also. He requested that the matter may be remanded for re-consideration.\n<\/p>\n<p> 2. Heard Shri Thomas for the Revenue.\n<\/p>\n<p>3. Considering the facts and circumstances and in view of the submissions made by the counsel that procedural lapse if any should not come in the way of denial of justice, concurring with the view, the matter is remanded to the concerned adjudicating authority to examine the matter afresh and to pass an order in view of the developed case law on the point at issue on providing an opportunity to the party. Thus this appeal is disposed off in the above terms.\n<\/p>\n<p> (Pronounced and dictated in open Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore M\/S Falcon Tyres Ltd., Mysore vs The Commissioner Of Central &#8230; on 20 August, 2001 ORDER Shri G.A. Brahma Deva 1. Arguing for the assessee Shri Parameswaran submitted that the issue relates to modvat credit. Modvat credit has been denied on the ground that the statutory and relevant [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-113902","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Falcon Tyres Ltd., Mysore vs The Commissioner Of Central ... on 20 August, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-falcon-tyres-ltd-mysore-vs-the-commissioner-of-central-on-20-august-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Falcon Tyres Ltd., Mysore vs The Commissioner Of Central ... on 20 August, 2001 - Free Judgements of Supreme Court &amp; 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