9911796707
TMI Blog2000 (1) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents. [Order]. - After dispensing with the condition of pre-deposit of penalty amount of Rs. 5,000/-. I take up the appeal itself with the consent of both the sides. 2. The appellant is a dealer and received a consignment under cover of invoice No. 1287 dated 13-1-1996. The proper entries were made in their RG-23D register and subsequently invoices were issued under rule 57GG for M/s. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant by submitting that the dealers' RC No. and permanent income tax account no. was written on the invoice and the same was meant for the dealer and not for the factory. The entry in factory Modvat records was made by mistake inasmuch as the same person maintains the records of the dealer as well as the factory. On realising the mistake the credit entry in the factory was immediately rever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause the head office address of the factory was also written on the invoice along with the dealer's registration number and income-tax permanent account number does not make the invoice an invalid document. In any case, I find that there is no order by the authorities below as regards the availability of Modvat credit or otherwise. It is only that penalty has been imposed upon the dealer which, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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