2006 (2) TMI 671

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..... ed this appeal against the order in appeal passed by the Commissioner (Appeals) whereby the demand was confirmed after denying the credit. 3. Appellant is a register dealer. They are receiving furnace oil from their refinery through rail and the duty paying documents are being received through post. In respect of two invoices, the appellant had not received the original and duplicate invoice, w .....

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..... appellant relied upon the various decisions of the Tribunal where it has been held that no duty can be demanded from the dealer as the dealer is neither a manufacturer nor an assessee in terms of Rule 2 (3) of Central Excise Rules. The same view is taken by the Tribunal in the case of Dhaulagiree Polyolefins (Pvt.) Ltd. vs. Commissioner of Central Excise, Calcutta-II, reported in 2002 (147) E.L.T. .....

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..... ransit. We find that from the extra copy of invoice which is in the name of the appellant and Revenue is not disputed that goods which were duty paid and also cleared by the appellant's own refinery. Therefore, in view of the decisions of the Tribunal where credit was allowed on the strength of extra copy of invoice in case original and duplicate copies were lost. The impugned order is set asi .....

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