TMI Blog2003 (3) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. The application for restoration of the appeal dismissed by Order No. CI/4065/WZB/2002, dated 2-12-2002 is allowed in view of the explanation of the appellants that notice fixing the hearing of the appeal on 21-11-2002 was received on 20-11-2002 and therefore they could not contact and brief their advocate for appearance on the date fixed. 2. After allowing the restoring of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no requirement that he should be a wholesale dealer. Therefore credit of Rs. 50,616/- availed on these two invoices is held to be admissible to the appellants. 4. Penalty of Rs. 30,000/- has been imposed upon the appellants for wrong availment of credit which I now reduce to Rs. 20,000/- having regard to the fact that credit has been held to be admissible on two disputed invoices. 5. The appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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