2001 (1) TMI 700 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai found in favor of the appellant, Shri Gowri Shankar, represented by Shri N.K. Oza, Advocate. A duty of Rs. 63,649/- was demanded with a penalty of Rs. 30,000/- for invoices not supported by manufacturers' invoices. The Tribunal noted that dealer's invoices can be used for credit without manufacturer's invoices, as per Notification 15/94. The appellant has a strong prima facie case and has already deposited Rs. 47,500/-. The remaining duty and penalty were waived, and their recovery was stayed.