{"id":252211,"date":"2002-04-22T00:00:00","date_gmt":"2002-04-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/boc-india-limited-vs-commr-of-c-ex-on-22-april-2002"},"modified":"2018-12-08T18:19:26","modified_gmt":"2018-12-08T12:49:26","slug":"boc-india-limited-vs-commr-of-c-ex-on-22-april-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/boc-india-limited-vs-commr-of-c-ex-on-22-april-2002","title":{"rendered":"Boc India Limited vs Commr. Of C. Ex. on 22 April, 2002"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Calcutta<\/div>\n
Boc India Limited vs Commr. Of C. Ex. on 22 April, 2002<\/div>\n
Equivalent citations: 2002 ECR 818 Tri Kolkata, 2003 (161) ELT 458 Tri Kolkata<\/div>\n
Bench: A Wadhwa<\/div>\n

ORDER<\/p>\n

Archana Wadhwa, Member (J)<\/p>\n

1. In the present case, the Assistant Commissioner of Central Excise, Durgapur-I, Division dropped the show cause notice against the appellants proposing to deny the Modvat credit of Rs. 3,400.00 (Rupees three thousand four hundred) (approx.) on the ground that the same was availed on the basis of original copy of the invoice and another amount of Rs. 20,000.00 (Rupees twenty thousand) on the ground that the invoice was originally made in the name of the appellant-company’s Asansol Unit and inasmuch as the inputs were diverted to the appellants’ Unit at Durgapur, the invoice was endorsed by their Asansol Unit. While dropping the show cause notice, the Assistant Commissioner observed that he was satisfied about the loss of the duplicate copy of the invoice in transit and as regards the second issue, he observed that the same was only a technical procedural irregularity.\n<\/p>\n

2. The Revenue filed an appeal against the above Order of the Assistant Commissioner before the Commissioner (Appeals) who accepted the same. Hence the present appeal.\n<\/p>\n

3. After hearing Shri S. Sarkar, Manager (Excise) for the appellant-company and Shri T.K. Kar, learned S.D.R. for the Revenue, I find that the Assistant Commissioner has passed a detailed Order. It is he who is to be satisfied about the loss of duplicate. The Commissioner (Appeals) has not given any reason in regard to satisfaction of the Assistant Commissioner. Regarding the second issue also, the Assistant Commissioner observed that it was a genuine case, where the inputs were to be diverted to the appellants’ Unit at Durgapur on account of closure of the Asansol factory. In these circumstances, the Assistant Commissioner has rightly allowed the Modvat Credit. Accordingly, I set aside the impugned Order of the Commissioner (Appeals) to restore the Order of the Assistant Commissioner. The appeal is allowed in the above manner.<\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Gold Tribunal – Calcutta Boc India Limited vs Commr. Of C. Ex. on 22 April, 2002 Equivalent citations: 2002 ECR 818 Tri Kolkata, 2003 (161) ELT 458 Tri Kolkata Bench: A Wadhwa ORDER Archana Wadhwa, Member (J) 1. In the present case, the Assistant Commissioner of Central Excise, Durgapur-I, Division dropped the […]<\/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-252211","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nBoc India Limited vs Commr. Of C. 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