2004 (2) TMI 548

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Order per : Justice K.K. Usha, President]. Challenge in this appeal at the instance of the assessee is against the order passed by the Commissioner (Appeals) dated 5-3-2001. 2. The appellants are manufacturers of flow meters and spares thereof falling under Chapter sub-heading No. 9026.00 of the Schedule to the Central Excise Tariff Act. A show cause notice dated 4-8-97 was issued alleging .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he serial numbers noted on invoices issued at the time of original clearance and that the duty paid documents could not be produced as the customers could not send them back the original duty paying documents. The assessee s contentions were rejected by the original authority. On appeal, the Commissioner (Appeals) after referring to the contention of the assessee that the description of the flow m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rifying the same with reference to the original invoices. The learned DR submitted that so long as such comparison was not done, the assessee s contention cannot be accepted. 4. We find merit in the complaint of the appellants. The original invoices under which the flow meters were cleared from the assessee s factory are permanent documents. There was no difficulty whatsoever for the department .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X