2002 (2) TMI 1048

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gned order, Modvat credit of Rs. 8,285.76 has been disallowed and penalty of Rs. 10,000/- has been imposed upon the appellants. 2. The appellant is a registered dealer vide its Head Office at 8/1, Hardutrai Chamaria Road, Howrah. They are having two different godowns registered with the Central Excise authorities, one at Rishra, Hooghly and the other at Hardutrai Chamaria Road. As per the appell .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nvoices in question. Some of the invoices even do not mention the registration number of dealer and as such can be sent to any of the godown. The Revenue has raised the dispute in the present matter because the invoices mentioned the registration number of their Hardutrai Chamaria Road whereas the goods were sent to Rishra, Hooghly. Otherwise, both the godowns belonged to the same appellant. In th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X