2001 (12) TMI 877

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..... filed by the Revenue against the impugned order No. 197/ 2000(H-I)CE dated 25.10.2000 passed by the Commissioner of Central Excise (Appeals), Hyderabad. Matter is posted to hear the stay petition. On going through the issue involved herein, I find that the matter itself can be disposed off. Accordingly, stay application filed by the Revenue is hereby rejected and I proceed to pass the final order. .....

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..... ck of authentication by the Superintendent of Central Excise, vide letter No. OC 789/98 dt. 6.1.98. They submitted that the supplier has issued the invoice without authentication by the Superintendent of Central Excise. When this lapse was pointed out by the Range authorities at Hyderabad, the invoice was sent to the jurisdiction Superintendent, and the Range Superintendent has authenticated the i .....

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..... was entered in Form IV Register maintained by the appellants well within one month of the date of issue of the impugned invoice. The impugned order passed by the Assistant Commissioner is not sustainable. 2. Since the issue has been properly considered and analysed by the Commissioner (Appeals), I do not find any reason to interfere with the order. Accordingly, appeal filed by the Department .....

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