2004 (4) TMI 506

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..... ]. Heard both sides. 2. In the stay application, the applicants are requesting for stay of recovery of duty amount of Rs. 93,892/-. The credit of this duty amount was denied to them on the ground that endorsed invoices are not valid document after 1-4-2000 for taking credit. Shri S.D. Sankaran, ld. Advocate pleaded that the manufacturer had issued the invoice to the consignee but the consi .....

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..... nvoices is not possible. 4. After considering the submissions made by both the sides, I find that in this case, the same consignment was diverted to another consignee as the first consignee rejected the goods and it was not possible to get the invoices issued. Therefore, the Range Superintendent was approached by the manufacturer and he endorsed the invoice to another consignee to whom the goods .....

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