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TMI Blog2008 (8) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... ules'). 3. During the course of checking of monthly return for the month of March, 1996, it was so observed that the assessee had availed Modvat credit of Rs. 73,825/- vide Entry No. 601 dated 30-3-1996 in RG 23A Pt. II against invoice No. 8276, dated 15-3-1996, serial number on which was hand written. For the purpose of availing Modvat credit, the serial number on the invoice ought to have been pre-printed, therefore, for contravention of the provisions of Rules 52A and 57A, the assessee was called upon to show cause as to why the aforesaid Modvat credit be not disallowed and amount recovered in accordance with Rule 57 and Section 11A of the Act. The matter was adjudicated upon by the Customs and Central Excise Collectorate, Chandigarh and the Deputy Commissioner vide order No. V(84)CE/DC/AA&R/407/96/2970 and Order-in-Original No. 30/CE/DC/97, dated 26-2-1997, ordered recovery of Rs. 73,825/- in addition to the penalty of Rs. 10,000/- and interest @20% in the event of default of payment within three months from the date of order. 4. The aforesaid order was accepted vide order dated 11-1-1999 passed by the Commissioner (Appeals) C.E. & Customs, Chandigarh. 5. The Revenue assaile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The required copies of the invoices should be taken out only at the time of issue of the invoice or at the time of submission to the Excise Authorities. The quadruplicate copy of the invoice should always be retained in the invoice book. 3. In respect of invoices generated through Computer, procedure prescribed under Trade Notice No. 83-CE/94(Misc-45) dated 29-7-94 should be followed. 4. The details which are required to be printed on the invoice in terms of Rule 52A and Rule 57GG read with Notfn. No. 23/95-C.E. (N.T.) dated 30-5-95 should be printed. Rubber stamping of these details is not permitted. 5. Any deviation from the prescribed procedure will be construed as violation of Rule 52A or Rule 57GG as the case may be." 9. Rule 57GG of the Rules provides that the invoice to be issued by every person under Rule 57G shall contain the details as prescribed by the Central Board of Excise and Customs or as the case may be by the Collector of Central Excise. 10. In accordance with Rule 57GG(4) the Notification in question has been issued, which is reproduced as under :- "Notification 23/95-C.E. (N.T.), dated 30-May-1995 Invoice for Modvat - Particulars to be incorporated. In ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Range: (iv) Name of Division and Collectorate: (b) Invoice No./Bill of Entry No.: (c) Description of goods: (d) Identification marks and numbers: (e) Quantity (Nos./weight/Litre/Metre): (f) Assessable value in Rupees (in words and figures): (g) (i) Rate of duty: (ii) Amount of duty per unit: (iii) Amount of duty paid (both in words and figures): Note : The particulars mentioned in Sl.No.1(e), (j), 2(k), if not known at the time of issue of invoice may be filled at the time of dispatch of the goods from the godown. [Notification No. 23/05-C.E. (N.T.), dated 30-5-1995]" 11. The trade notice dated 16-11-95 contained a negative covenant that even the rubber stamp is not allowed. The entire information is to be pre-printed. 12. Rule 57GG also provides that each foil of invoice book shall be authenticated by the owner or the working partner/ Managing Director/Company Secretary before being brought into use by the registered person and before that is done serial number of the invoice shall be intimated to the Assistant Collector of Central Excise under due acknowledgement receipt. 13. Modvat credit under Rule 57G and Rule 57GG can be availed only on compliance of the rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h in letter and spirit. The requirements are mandatory and are not procedural as is sought to be argued on behalf of the assessee. The Legislative intent, the object and purpose is to check the defrauding of the Government by the assessees resorting to similar double credits against single consignment by falsification of documents by various methods. The legislature only requires some of the particulars to be pre-printed, which in any event are within the prior knowledge of and pertains to the person issuing the invoice. Therefore, there is no justification for not complying with the same. The requirement of the law is that invoices were to be pre-printed/numbered and not hand written. The Legislative intent is evident from every word used in the Statute. The same has to be complied with. If the view taken by the Tribunal is accepted it would render the Statute redundant. Therefore, on the principle of Golden Rule of Interpretation, the view taken by the Tribunal is unacceptable. 18. Learned counsel for the assessee has referred to and replied upon a decision rendered by the Apex Court in Shree Hari Chemicals Export Ltd. v. Union of India and another, (2006) 1 SCC 396 to contend t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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