2000 (5) TMI 738

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..... uttack-I division disallowed Modvat credit of Rs. 33,815/- and imposed penalty of Rs. 5,000/- upon the respondents on the ground that the invoice issued by regd. depot owned by M/s. IOC Ltd. has shown more duty payment than what was actually paid by the manufacturer and as a result there has been excess amount of duty reflected in the invoices issued by M/s. IOC depot under Rule 57GG. The assessee .....

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..... anufacturer and as to whether the duty shown and paid as per dealer s invoice is correct or not. The Revenue having felt aggrieved with the said order of the Commissioner (Appeals) has filed the present appeal. 3. I have heard Shri J.M. Kenedy, ld. JDR for the Revenue. Nobody is present on behalf of the respondents. 4. I find that the respondents had taken the credit of the duty shown in the i .....

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