TMI Blog1998 (12) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... een registered as a manufacturer and works at a different premises. The department issued a show cause notice dated 8-6-1995 to the dealer alleging contravention of provisions to Rule 57G read with Rule 57GG of the Central Excise Rules, 1944, inasmuch as the dealer has issued the invoices under Rule 57G to pass on the credit to their customers based on the manufacturers invoices - (i) which are not consigned to their registered premises. (ii) the sale is transit-in-sale and the goods are removed from their factory premises to which they are consigned in the same lorry and under the same lorry receipt. Hence there is no chance of goods receiving in the registered premises of dealer. (iii) the invoices are also issued from the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proceedings cannot be initiated against the dealer, as the mistake had been committed by the supplier from Bombay in writing the wrong address. Various other plea have also been taken. However, the impugned order proceeded under different footing and hold that the appellants dealer had issued invoices, which they were not entitled and had not given full details relevant for verifying the authenticity of the documents for allowing the credit and on that count imposed penalty. The learned Advocate pointed out that the proceedings were against the dealer and the Commissioner while imposing the penalty had shown the address of the manufacturer in the order portion. The manufacturer cannot be imposed with penalty, as they are not concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrect address and that does not change the material findings of the order and therefore, such a typographical mistake is permissible in the corrigendum. As regards the plea raised by the Counsel that the records have not been verified and the findings given thereon, the learned DR submits that the Commissioner has given the findings that he had verified the records and found that the documents have not been maintained properly, calling for imposition of penalty. 5. On a careful consideration of the submissions, I notice that the allegation in the show cause notice was that the goods were consigned to the manufacturer and the same had been diverted to the purchasers and records had been shown in the name of dealer. The dealer has taken the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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