2013 (11) TMI 588

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : This Application has been filed by M/s. N C Cable Ltd. for seeking waiver of pre deposit and stay of recovery of duty amounting to Rs.1,01,558/- and equal amount of penalty imposed for them and confirmed by CCE (Appeals). 2. The issue involves in the present appeal is whether invoices should be properly printed, serially numbered and should contain all the details as required under Central Ex .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is noticed that the requirement of printed, serially numbered is not mentioned in the rule. Moreover, I find that the Tribunal in the case of Pepsico India Holding Pvt. Ltd. reported in 2012 (284) E.L.T. 514 (Tri - Mumbai) has held that there is no requirement under rule 11 of Central Excise Rule, 1944 that invoice number should be printed on the invoices. Therefore, I find that the appellant has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X