TMI Blog1996 (10) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Sankararaman, Member (T)]. These three appeals involving a common issue are directed against a common order-in-original No. 63 to 65-CE/95 dated 27-4-1995 passed by Collector of Central Excise, Chandigarh who confirmed duty demands of Rs. 22,36,936.98, Rs. 12,18,716.78 and Rs. 27,87,098.37 covered by number of show cause notices for the same amounts. The demands arose as a result of disal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence of payment of duty did not contain the required particulars. In the second notice an additional charge was levelled that the party issuing the challans was neither the wholesale dealer nor the distributor of the concerned manufacturer but this charge was dropped by the Collector. In the third notice, in addition to the charge contained in the other notices, namely the non furnishing of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Singh, learned Departmental Representative. He supported the order and pleaded for the dismissal of the appeals. 4. We have considered the submissions and gone through the record. We have perused the decisions cited in support of the appeal as also the relevant Rules and the Notifications and circular issued by the Government under which the different documents evidencing the payment of duty a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued by persons who had not been registered, it has been contended that the registration as required has been got done subsequently and such registration would regularise the documents issued by the concerned persons. A few Tribunal decisions had been cited where rectification of certain difficulties in the Gate Passes/invoices had been held to be acceptable. The impugned order does not take into ..... X X X X Extracts X X X X X X X X Extracts X X X X
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