1997 (5) TMI 164

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..... his is a stay application filed w.r.t. the order-in-appeal passed by the Commissioner (Appeals), Ghaziabad. 2. Ld. Counsel stated that the appellants have been denied Modvat benefit on account of procedural and technical deficiencies in the document produced and taken into account for taking the benefit. There is no dispute that the goods were not duty paid or not declared or were not utilised i .....

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..... not treating them as valid or proper documents and therefore denying Modvat credit on that basis. 7. Even if the defect is on account of the supplier of goods and the invoice it was for the assessee as purchasers and as claimants to the benefit to take care that proper invoices are issued to them in respect of the goods in question and in this connection he would draw attention to a common law .....

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..... action should be taken against the issuing authority. 12. I have considered the above submissions. I observe that in a number of cases the Tribunal has taken the view that a substantive benefit should not be denied on account of minor procedural infraction even otherwise due. At the same time ld. DR has also rightly drawn attention towards the maxim of CAVEAT AMPTEOR, and therefore the buyer mu .....

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