2002 (10) TMI 542

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sing with the condition of pre-deposit of duty amount of Rs. 44,118.00 (Rupees forty-four thousand one hundred and eighteen) and penalty of Rs. 1,000.00 (Rupees one thousand), I take up the appeal itself with the consent of both sides. 2. As per facts on record, the appellants took the credit of the above amount on the basis of the invoice issued by registered dealer, M/s. Ravi Hi-Tech Ltd. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se Authorities and subsequent cancellation of registration certificate cannot effect the appellant s entitlement to take the credit. I find that the Revenue s contention is that since cancellation of the registration certificate issued to the dealer, all the invoices issued by them prior to cancellation had become invalid. 4. After giving my careful consideration of the submissions made by both .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X