2003 (10) TMI 525

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..... he order impugned in the appeal, the Commissioner (Appeals) has held that since there was utter confusion in April, 1994 as to acceptability of invoice when the invoice in question was issued, there was nothing wrong on the part of the assessee to take credit on the basis of the original copy when duplicate was lost in transit. In the appeal by the Commissioner (Appeals) s order, it is pointed out .....

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..... lack of satisfaction in this regard. He has pointed out that the assessee only approached the Asstt. Collector regarding to report the loss of the original only eight months after the credit was taken and there was no document in support of the contention. I am therefore satisfied that the requirement set out in Avis Electronics has not been complied with. 4. The appeal is therefore allowed and .....

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