{"id":127248,"date":"2001-09-25T00:00:00","date_gmt":"2001-09-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-dynam-electro-controls-vs-the-commissioner-of-central-on-25-september-2001"},"modified":"2017-06-07T15:17:08","modified_gmt":"2017-06-07T09:47:08","slug":"ms-dynam-electro-controls-vs-the-commissioner-of-central-on-25-september-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-dynam-electro-controls-vs-the-commissioner-of-central-on-25-september-2001","title":{"rendered":"M\/S Dynam Electro Controls, &#8230; vs The Commissioner Of Central &#8230; on 25 September, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">M\/S Dynam Electro Controls, &#8230; vs The Commissioner Of Central &#8230; on 25 September, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Shri G.A. Brahma Deva<\/p>\n<p>1. This is an appeal field by the party against the order in appeal dated 18.11.98. Sh. Narasimha Murthy, Representative, appearing for the party submitted that the issue relates to modvat credit. Modvat credit has been disallowed on the ground that the invoices were not marked by printing as duplicate for transporter and Sl.No. in the invoices were not pre-printed. He submitted that the very invoices were printed and the same has not been taken into consideration while disallowing modvat credit. Further he said procedural lapse if any should not come in the way of denial of substantial justice as held by the Tribunal in a series of cases.\n<\/p>\n<p>2. Smt. Radha Arun, appearing for the revenue submitted that where the invoices were issued prior to 24.2.95., the Commissioner has allowed modvat credit but since party has availed the credit wrongly in respect of invoices issued even after issue of trade notice and in such cases it was disallowed.\n<\/p>\n<p>3. I have carefully considered the submissions made by both sides and find that the matter requires to be reexamined by the adjudicating authority, since the Tribunal has been consistently taking the view that procedural lapse if any should not come in the way of denial of substantial justice. Further more the party undertakes to provide evidence that the invoices were pre-printed. I am remanding the matter to the adjudicating authority to examine the matter afresh and to pass an appropriate order on providing an opportunity to the party. In the facts and circumstances, the matter is disposed off in the above terms.\n<\/p>\n<p>(Pronounced and dictated in the open court.)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore M\/S Dynam Electro Controls, &#8230; vs The Commissioner Of Central &#8230; on 25 September, 2001 ORDER Shri G.A. Brahma Deva 1. This is an appeal field by the party against the order in appeal dated 18.11.98. Sh. Narasimha Murthy, Representative, appearing for the party submitted that the issue [&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-127248","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 Dynam Electro Controls, ... vs The Commissioner Of Central ... on 25 September, 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-dynam-electro-controls-vs-the-commissioner-of-central-on-25-september-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Dynam Electro Controls, ... vs The Commissioner Of Central ... on 25 September, 2001 - Free Judgements of Supreme Court &amp; 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