2010 (1) TMI 213

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..... ioner, Central Excise, Customs & Service Tax, Vapi, has filed this Tax Appeal under section 35G of the Central Excise Act, 1944, proposing to formulate the following substantial question of law for determination and consideration of this Court: "Whether in the facts and circumstances of the case, the CESTAT is right in law in allowing the appeal of the assessee against penalty imposed under Rule .....

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..... Daman, was registered as dealer with Central Excise Range-III, North Daman Division. However, the said Unit had surrendered its registration certificate on 1-6-2005 and thereafter imported goods under Bill of Entry No. 888064, dated 9-6-2005. On the strength of said Bill of Entry, M/s. J.J. Polyplast Limited, Mumbai, who was registered as a dealer with Mumbai-II Commissionerate, availed credit on .....

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..... Union of India v. Marmagoa Steel Ltd. [Civil Appeal No. 4902/2008, dated 31-7-2008]; and CCE v. Myron Electricals (P.) Ltd. 2007 (207) ELT 664 (Punj. & Har.). 5. The Tribunal thereafter held that the invoices could have been endorsed by the Daman Office of the same appellant in the name of their Mumbai Office. This is rectifiable defect and can be rectified at any point of time. There being no d .....

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