9911796707
TMI Blog2000 (10) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... rief in this case are that the appellants are dealers of iron and steel products falling under Chapter 72 of the Central Excise Tariff, 1985. They received H.R. Coils from M/s. TISCO, Jamshedpur in February, 1997. They received H.R. Coils under the cover of same invoices. On receipt of the goods, it was noticed by the appellants that the Excise Duty had been wrongly shown in the invoices which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in his order has held the view that the supplementary invoices issued by M/s. TISCO cannot be treated as proper duty paid documents because these documents never accompanied the goods. He has observed that the appellants contravened the provisions of Rules 57G and 57GG by issuing invoice under Rule 57G without the cover of proper Modvat documents. 2. The appeal of the party against the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I have carefully considered the submissions made before me. The facts of the case have already been enumerated above. These are not in dispute. Admittedly, the appellants as registered dealers of the iron and steel products received certain goods from M/s. TISCO under the invoices which did not reflect correct rate and amount of duty relating to the goods received by them. The appellants sent back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he lower authorities. It is pertinent to note that it is not the case of the Department that the appellants have availed more Modvat credit than what is admissible under the rules in respect of the impugned invoices. Therefore, there does not seem to be any ground to impose a penalty on the appellants. Accordingly, the same is set aside and the appeal is allowed. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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