1999 (7) TMI 173 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi held that the inscription "duplicate for transporter" on an invoice can be made by rubber stamp and is not mandatory to be printed. The Tribunal dismissed the Revenue's appeal as the invoice is not vitiated by a rubber stamp inscription. The lower appellate authority accepted the appeal of the respondents and directed de-facing of both copies of the invoices, which has been done. The appeals of Revenue were dismissed.