2007 (9) TMI 203

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..... oing Gate Passes (OGPs) and duty paid invoices do not tally and their dates are different - procedural requirements contemplated by Rule 173H not fulfilled – Tribunal was justified in rejecting the plea of assessee that verification can now be carried out because the assessee had failed to file the necessary declaration at relevant time - no merit in appeals
M.M. Kumar and Ajay Kumar Mittal, JJ .....

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..... out payment of duty. It has further been held that the details of Out- going Gate Passes (OGPs) and duty paid invoices do not tally and their dates are different. Accordingly, the invoices which were produced by the appellants against OGPs have not been accepted for the additional reason that procedural requirements contemplated by Rule 173H of the Central Excise Rules, 1944 have not been complied .....

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