2009 (10) TMI 319

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... justified for the reasons given in the order passed today on the appeals mentioned above by the same party and therefore, the demand in this regard is also set aside. Held that- It is not disputed that each consignment of furnace oil has been received under the cover of a challan and merely because, a combined invoice was received for several consignments as a matter of expediency, there is no re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nalty of Rs. 10,000/- 2. Heard both sides. 3. The ld. Advocate for the appellant submits that they are not contesting the demands of Rs. 11,565/-, Rs. 2,407/- and Rs. 4,510/-. 4. An amount of Rs. 4,47,896/- stands denied in respect of inputs supplied by M/s. Clutch Auto Ltd., Faridabad pending investigation by the Jurisdictional Assistant Commissioner. The above demand is not sustainable for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rty and therefore, the demand in this regard is also set aside. 5. A sum of Rs. 5,33,416/- stands disallowed in respect of furnace oil received from M/s. HPCL, first stage dealer on the ground that a consolidated invoice has been prepared in respect of several consignments covered by individual challans. The Commissioner has held that unless the supplier prepare the invoice on a single day, such .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X