Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of Customs And Central ... vs Aditya Auto Ancillaries Pvt. Ltd. on 30 October, 2001
JUDGMENT
1. The assessee took modvat credit on the basis of original copy of the invoice when the law required the credit to be taken on the duplicate copy alone. There, however, existed a provision where on an application being made, the jurisdictional officer could allow the credit to be taken on the original copy. The Commissioner (Appeals) in his order remanded the matter to the Assistant Commissioner directing the assessees to substantiate their case of loss. Against this order this appeal has been filed by the Revenue.
2. The only claim made in the appeal memorandum is that the procedure prescribed in the Trade Notice has not been followed. I find from the record that the dispute is not on the fact but on the manner in which the satisfaction of the Assistant Commissioner is to be obtained. Nothing prevents the Assistant Commissioner from following the dictates of the Trade Notice in examining the evidence led by the assessees. The appeal has been filed on mere technicality and does not survive.
3. The appeal is accordingly dismissed.