2005 (2) TMI 744

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..... Goel, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellants filed this appeal against the Orders-in-Appeal whereby the demand of Rs. 1,75,864/- was confirmed and penalty of Rs. 50,000/- was imposed on the appellants. 3. The appellants are engaged in the manufacture of flexible laminated sheets. On 6-8-1997, the factory premises was vi .....

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..... ng the same quantity of goods and in one invoice payment of sales tax is mentioned and whereas in the other invoice, no payment of sales tax is mentioned. As the payments are exempted from payment of sales tax, therefore, such first invoice was prepared showing the payment of sales tax, the second invoice was issued rectifying the mistake. It is also contended that during verification no shortage .....

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..... y cannot be demanded merely on the ground that two parallel sets of invoices are maintained by the manufacturer. 5. The contention of the Revenue is that, there are two sets of invoices; in one set the goods are shown to be cleared to the same customer showing the payment of duty and in another set of invoice the goods are being shown to be cleared under the same number of invoice to differe .....

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..... d showing the clearance of the goods to the same customer in one set of invoice and clearance of the goods under the same serial number to other customers. The only explanation of the appellants is that, due to some confusion regarding payment of sales tax, two sets of invoices were prepared. The manufacturer as per the Central Excise Rules has no authority to maintain two sets of invoices having .....

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..... , and we find that in this case the provisions of Rule 173G of Central Excise Rules were not taken into consideration while setting aside the demand. The provisions of Rules provide special procedure for cancellation of invoices, therefore, the ratio of the decision in the case of SKV Chemicals, supra, is not applicable on the facts of the present case. 7. In view of the above, we find no in .....

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