2012 (2) TMI 429

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..... nd Rule 9(1)(a)(iii) are independent. Therefore I do not find any reason to interfere with the concurrent finding of both the lower authorities - Decided against Revenue. - E-129/2011 - Final Order No. A-96/KOL/2012 - Dated:- 17-2-2012 - Shri S.K. Gaule, J. Shri S. Misra, Addl. Commissioner (AR)), for the Appellant. Shri Arun Kr. Nandy, Consultant, for the Respondent. ORDER Heard .....

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..... for importer to issue invoices, is mandatory and he has also brought to the notice the provisions of Rule 11(1) of Central Excise Rules, 2002 which provides that no excisable goods shall be removed from the factory or warehouse except under invoice by the owner or the authorized agent. 5. Ld. consultant appearing for the respondent contended that both the lower adjudicating authority has given c .....

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