2018 (2) TMI 124

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..... Central Excise Manual and the para 3.2 of Chapter 4 thereof are merely departmental instructions. In the absence of any statutory provision, the credit cannot be denied - appeal allowed. - Appeal No.E/89109/13 - - - Dated:- 1-9-2017 - Mr. Raju, Member (Technical) For The Appellant : None For The Respondent : Shri. V. K. Shastri, Asst. Comm. (AR) ORDER Per: Raju 1. This .....

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..... 4. I have gone through the rival submissions. I find that both the orders-in-original as well as the impugned order do not identify any statutory provision which mandates the pre-printing of the serial number. Para 3.2 of the Central Excise Manual relied in the impugned order reads as follows: 3.2 The serial number can be given at the time of printing or by using franking machine. But when the .....

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