C.C.E., CHANDIGARH Vs. SMITHKLINE BEECHEM CONSUMER

JUDGEMENT

(1.) When the case was called, none appeared on behalf of the respondents, in spite of notice. Therefore, the appeal being taken up in the absence of the respondents.

(2.) Heard ld. D.R. and perused the appeal papers.

(3.) In this case, the issue is in respect of admissibility of MODVAT Credit on HSD Oil. The Commissioner (Appeals), in the impugned order, vacated the order -in -original on the ground that the respondents had debited the entire amount in dispute.