9911796707
TMI Blog2007 (6) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... incorrect address in invoice - there is sufficient record to establish that credit had not been availed irregularly – credit not deniable - E/687/2006 - 679/2007 - Dated:- 14-6-2007 - Shri T.K. Jayaraman, Member (T) Shri M.S. Nagaraja, Advocate, for the Appellant. Shri K. Sambi Reddy, JDR, for the Respondent. [Order] - This appeal has been filed against the OIA No. 129/2006-CE. d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e credit of duty has not been availed by any other person. However, the lower authority proceeded against the appellants and demanded the amount alleging that the credit had been improperly availed. Equal penalty has also been imposed. The Commissioner (Appeals), in the impugned order, has upheld the OIO. The main reason for denying the credit is that the lower authority has stated that while the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai) 3. Heard learned JDR. 4. On a careful consideration of the entire issue, I find that there is sufficient record to establish that the said had not been availed irregularly. The dealers have also addressed a letter to the appellants pointing out that by mistake, they had put the incorrect address in the Central Excise invoices. In these circumstances, the impugned order deserves to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
