{"id":249279,"date":"2001-08-21T00:00:00","date_gmt":"2001-08-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-ganges-printing-co-ltd-vs-cce-calcutta-ii-on-21-august-2001"},"modified":"2018-06-09T14:06:23","modified_gmt":"2018-06-09T08:36:23","slug":"ms-ganges-printing-co-ltd-vs-cce-calcutta-ii-on-21-august-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-ganges-printing-co-ltd-vs-cce-calcutta-ii-on-21-august-2001","title":{"rendered":"M\/S Ganges Printing Co. Ltd. vs Cce, Calcutta-Ii on 21 August, 2001"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Calcutta<\/div>\n
M\/S Ganges Printing Co. Ltd. vs Cce, Calcutta-Ii on 21 August, 2001<\/div>\n

ORDER<\/p>\n

Smt. Archana Wadhwa <\/p>\n

1. The prayer in the application is for dispensing with the condition of predeposit of modvat credit of Rs.74,356.00 denied by the authorities below on the ground that the same has been availed on the basis of the original copy of the invoice.\n<\/p>\n

2. After hearing both the sides duly represented by Shri B.N.Cattopadhyay, ld.consultant and Shri A.K.Chattopdhayay, ld.JDR I find that the issue is not more res integra and has been decided by the larger Bench decision of the Tribunal in the case of CCE v. Avis<\/a> electronics Pvt.Ltd.-2000(117)ELT 571(T). In para 13 of the said judgment, the large Bench observed that where the assessee did not seek permission of the concerned Asst.Commissioner to claim modvat credit on the basis of the original invoice on the ground that the duplicate was lost in transit, modvat credit has to be denied. Identical is the situation in the present case. The appellants did not apply to the Asst.Commissioner or gave any intimation to the proper officer as regards the loss of duplicate copy. In these circumstances the appellants have not been able to make out a prima facie case in their favour. Accordingly I direct the applicant to debit the entire amount of modvat credit from their RG-23A part-II records within a period of three weeks from today. In case the credit is not available the same should be deposited in cash. Matter to come up for ascertaining compliance and for disposal of appeal on 17.9.2001.\n<\/p>\n

Dictated in the court.<\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Gold Tribunal – Calcutta M\/S Ganges Printing Co. Ltd. vs Cce, Calcutta-Ii on 21 August, 2001 ORDER Smt. Archana Wadhwa 1. The prayer in the application is for dispensing with the condition of predeposit of modvat credit of Rs.74,356.00 denied by the authorities below on the ground that the same has been […]<\/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-249279","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nM\/S Ganges Printing Co. 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