9911796707
TMI Blog2001 (2) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellants, M/s. Janta Ball Bearing Store, Kashmere Gate, Delhi were registered as a Trader under Rule 174 of the Central Excise Rules, 1944. Consequently, they were entitled to issue invoices under Rule 57GG to pass on Modvat credit to their customers. They availed Modvat credit of Rs. 50,310/- on the strength of the duplicate copy of the Invoice No. 942278, dated 22-10-1994 issued by M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was bringing it for defacing. They stated that they had also lodged an FIR for this incidence. However, they were issued a show cause notice dated 18-9-1995 by the Asstt. Commissioner of Central Excise, MOD-VI, New Delhi, in which it was alleged that they had contravened the provisions of Rule 57GG inasmuch as they had entered the goods in the RG 23D Register, issued a sale invoice and passed on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard Shri Naveen Mullick, Advocate for the appellants and Shri K. Panchatcharam, JDR for the Revenue. The ld. Advocate for the appellants submits that the departmental authorities have not denied them the Modvat credit availed on the strength of duplicate copy of invoice (which was subsequently lost) issued by the manufacturers - M/s. HMT Bearings Ltd., Hyderabad. The receipt of the goods covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to be imposed on them. The ld. JDR for the Revenue reiterates the findings of the lower authorities and pleads for upholding the imposition of the penalty on the appellants. 5. I have carefully considered the submissions made before me. As rightly contended by the ld. Counsel for the appellants, the receipt of the impugned goods and the payment of duty on them received under the duplicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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