TMI Blog2011 (10) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... ded 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 see ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds were supplied. Therefore, it was found that the invoices are bogus and appellant has taken credit against the bogus invoices. In some of the cases, the vehicle number is also not entered in the invoice. Therefore, the demand was confirmed by both the lower authorities alongwith interest and penalties. 2. The ld. Advocate for the applicant submits that the impugned order is not on merit and ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit may be granted and the matter may be sent back to Commissioner (Appeals) for fresh hearing and to pass an order on merit. 3. Heard and considered. 4. After considering a submission made by ld. Advocate, it is admitted fact that the impugned order has not passed on merit and the Commissioner (Appeals) while dealing the stay application has asked the appellant to make a pre-deposit of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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