2007 (2) TMI 65

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..... No. 526/2007-SM(BR)(PB), - Dated:- 13-2-2007 - [Order per] - The appellant filed this appeal against the impugned order whereby the credit in respect of capital goods was denied and penalty is imposed on the ground that the appellant availed credit in violation to the provisions of Rule 173Q of Central Excise Rules. 2. The brief facts of the case are that the appellants are engaged in the .....

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..... ound that any of the documents, mentioned in sub-rule (3) does not contain all the particulars, if such documents contains details of payment of duty, description of the goods, assessable value, name and address of the factory. 3. In the present case, I find that the show-cause notice was issued on the ground that the goods were originally not consigned to the manufacturer in the duty paying d .....

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