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

..... rinted, serially numbered is not mentioned in the rule – Following PEPSICO INDIA HOLDING P LTD Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II [2012 (7) TMI 53 - CESTAT, MUMBAI] - there is no requirement under rule 11 of Central Excise Rule, 1944 that invoice number should be printed on the invoices - the appellant has a strong case for waiver of pre-deposit - Pre deposit of the excise duty and p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in which it is mentioned that serial number can be given at the time of printing or by using franking machine. Hand written serial number shall not be accepted. Relying on these instructions, both the lower authorities confirmed the demand against the appellant and imposed the penalty. 3. Heard both the sides. 4. I find that the rule 11(2) which existed during relevant period reads as under:- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X