2008 (7) TMI 122

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..... hri A.K. Batra, C.A. for the appellant. Ms. A.P. Tiwari, Jt. CDR for the Respondent. [Order per S.S. Kang, Vice President] - Heard both sides. Common issue is involved, therefore, appeals are being taken up together. 2. In this case, the demand was confirmed after denying credit on the ground that invoices on the strength of which credit has been availed were not in the name of appellant, some .....

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..... not mentioned in the registration certificate. The contention of appellant is that registration certificate was got amended by the appellant and the office address which were mentioned in the invoices were also included in the registration certificate with retrospective effect. 4. Applicant relied upon the decision of the Tribunal in their own case, appeal No. 66 of 2006 final order dated 31/01/ .....

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