2005 (9) TMI 21

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..... - [Order per: Archana Wadhwa, Member (J)] - Being aggrieved with the order passed by the Commissioner (Appeals), the Revenue has challenged the same. As per facts on record, the respondents prepared one invoice dated 30-9-1994 for clearance of their goods to M/s. Orissa State Electricity Board. However, the order was cancelled by the said customer and as such the invoice was also cancelled. Th .....

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..... be filled. As such he concluded that a mere non-intimation to the Assistant Commissioner is not a sufficient ground for denying the recredit entry to the respondents. He also observed that the fact of cancellation was admittedly mentioned in the RT 12 returns and as such a separate intimation was only procedural and technical lapse. The appellate authority also observed that Rule 173G requiring in .....

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