2002 (1) TMI 977

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..... sioner of Central Excise, Ujjain, vide his order dated 30-4-96 disallowed the Modvat credit of Rs. 30,730/- to the appellants on the ground that the party availed Modvat credit of this amount vide E. No. 197, dt. 12-9-95 on the strength of delivery challan-cum-invoices issued from the depot of M/s. Indian Oil Corporation, Baroda. These documents do not contain the details as prescribed under Rule .....

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..... r Vyas, ld. Advocate for the appellants and Shri B.C. Mahey, ld. JDR for the respondents. I have considered the submissions before me. The discrepancies brought out in the order-in-original as well as appellate order and the provisions under the rules as cited in these orders are not in dispute. The ld. Counsel for the appellant, however, places reliance on the decision of the Tribunal in the case .....

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..... ations were also not given in the invoices/challans. In this view of the matter, I do not find much force in the appeal. However, in the facts and circumstances of the case, there appears to be no warrant to impose any penalty on the appellants. Consequently, the penalty of Rs. 3,000/- imposed on the appellants is set aside. The appeal otherwise is rejected. - - TaxTMI - TMITax - Central Excis .....

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