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2011 (10) TMI 96 - AT - Central ExciseCenvat credit - Respondent contended that vehicle number entered in the invoice do not match with the vehicles in which the goods were supplied. Therefore, it was found that the invoices are bogus - demand was confirmed by both the lower authorities alongwith interest and penalties - Appelant contended that As the godown of the supplier is situated at some other place from the place which the invoices has been prepared, the vehicle numbers has been entered in the invoices as submitted by the transporter themselves - Held that as vehicle Nos. do not match the invoices and the vehicles are of such a nature which cannot transport the impugned goods, therefore, the merit of the case is to be seen by the Commissioner (Appeals) while dealing the issue - duty of the Tribunal to protect interest of Revenue also. In these circumstances, the applicant to make a pre-deposit - matter remanded back.
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