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1997 (7) TMI 355

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....rder]. -  This appeal arises from order dated 6-3-1997 by which Commissioner (Appeals) has not accepted Invoice No. 575, dated 6-7-1994 as the goods had been received from the consignee agent and has held that it cannot be treated as proper documents under Notification No. 32/94-C.E. (N.T.), dated 4-7-1994 issued under Rule 57G(2) of Central Excise Rules. 2. Ld. Advocate submits that t....

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....es. He also submits that the Tribunal has looked into this issue in detail in the case of Bengal Safety Industries v. Collector of Central Excise, Calcutta-I as reported in 1997 (92) E.L.T. 81 wherein the Tribunal has held that the requirements under Notification 32/94-C.E. are merely procedural requirements and no more. It has been further observed that in view of the settled position of law that....