TMI Blog1998 (5) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... : Gowri Shankar, Member (T)]. Appeal taken up for disposal after waiving deposit. 2. Appellant has its registered office at Mumbai and two factories at Pune and Tarapur. It imported a consignment of yellow phosphorous, the bill of entry filed for clearance of which have its address of the registered office. Subsequently, the consignment along with bill of entry went to Tarapur where credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not being permitted by the law or instructions of the Board. 5. The contention of the appellant, that if there was a lapse it was procedural and can it necessarily be remedied by, for example, issue of an invoice or an appropriate document under Section 57F(1) by the factory at Tarapur, is countered by the departmental representative who says that it has not been established that total of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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