TMI Blog2007 (7) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... le in invoices - Credit allowed in 3rd and 4th and denied in 1st and 2nd - A. Nos. E/ESM/542/2004 & E/ESM/134/2005 - Final Order Nos. A/1353-1354/KOL/2007 - Dated:- 18-7-2007 - [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. We dispense with the requirements of pre-deposits and proceed to hear the appeals finally. Excise Appeal ESM-134/05 This appeal involves seve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enied as the time and date of removal was not mentioned in the invoices to ascertain whether the credit was taken within six months. We find that the appellants could have got the invoices amended and removed the rectifiable defects which they have not done so far. Under the circumstances, we are of the view that the appellants have been rightly denied the credit in respect of the said invoice. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignoring the subsequent evidence regarding duty payment. As such, in regard to these invoices, we set aside the impugned order and allow the credit to the appellants. In the facts and circumstances of the case indicated above, the penalty imposed is set aside. 3. In the result, appeal is partly allowed. Excise Appeal ESM-542/04 4. By the impugned order, the appellants have been denie ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
