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TMI Blog2008 (8) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... ics (P) Ltd., Parwanoo (hereinafter referred to as 'the assessee') was engaged in the manufacture of Monitors for Computers falling under Chapter Heading No. 8471.00 of the Central Excise Tariff Act, 1985 (hereinafter referred to as 'the Act'). They are holding Central Excise Registration No. 130/Spectra/P/84/94 and are availing the facility under Rule 57A of the Central Excise Rules, 1944 (hereinafter referred to as 'the Rules'). 3. During the course of checking of monthly return for the month of March, 1996, it was so observed that the assessee had availed Modvat credit of Rs. 73,825/- vide Entry No. 601 dated 30-3-1996 in RG 23A Pt. II against invoice No. 8276, dated 15-3-1996, serial number on which was hand written. For the purpose of availing Modvat credit, the serial number on the invoice ought to have been pre-printed, therefore, for contravention of the provisions of Rules 52A and 57A, the assessee was called upon to show cause as to why the aforesaid Modvat credit be not disallowed and amount recovered in accordance with Rule 57 and Section 11A of the Act. The matter was adjudicated upon by the Customs and Central Excise Collectorate, Chandigarh and the Deputy Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appreciation, the Trade Notice No. 58-CE/95, dated 16-11-1995 and notifications referred to therein are reproduced as under :- "Attention of the trade and all other concerned is invited to invoices issued under Rule 52A and Rule 57GG of Central Excise Rules, 1944. 2. The requirement of these rules is that the manufacture and Registered Dealer, as the case may be, shall maintain the invoice book. The invoice book should be in a bound form. The required copies of the invoices should be taken out only at the time of issue of the invoice or at the time of submission to the Excise Authorities. The quadruplicate copy of the invoice should always be retained in the invoice book. 3. In respect of invoices generated through Computer, procedure prescribed under Trade Notice No. 83-CE/94(Misc-45) dated 29-7-94 should be followed. 4. The details which are required to be printed on the invoice in terms of Rule 52A and Rule 57GG read with Notfn. No. 23/95-C.E. (N.T.) dated 30-5-95 should be printed. Rubber stamping of these details is not permitted. 5. Any deviation from the prescribed procedure will be construed as violation of Rule 52A or Rule 57GG as the case may be." 9. Rule 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me and address of the buyer, if he is not consignee: 4. (a) (i) Name and address of the supplier of goods if he is not manufacturer/importer: (ii) Central Excise Registration No.: (iii) Full postal address of Range: (b) Invoice No.: (c) Entry and page No. in RG-23D corresponding to invoice at (b) above: 5. (a) (i) Name and address of manufacturer/importer, if he is not the supplier: (ii) Central Excise Registration No.: (iii) Full postal address of Range: (iv) Name of Division and Collectorate: (b) Invoice No./Bill of Entry No.: (c) Description of goods: (d) Identification marks and numbers: (e) Quantity (Nos./weight/Litre/Metre): (f) Assessable value in Rupees (in words and figures): (g) (i) Rate of duty: (ii) Amount of duty per unit: (iii) Amount of duty paid (both in words and figures): Note : The particulars mentioned in Sl.No.1(e), (j), 2(k), if not known at the time of issue of invoice may be filled at the time of dispatch of the goods from the godown. [Notification No. 23/05-C.E. (N.T.), dated 30-5-1995]" 11. The trade notice dated 16-11-95 contained a negative covenant that even the rubber stamp is not allowed. The entire inf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Assistant Solicitor General of India, has drawn our attention to a decision of the Apex Court in Indian Aluminium Company Limited v. Thane Municipal Corporation, 1992 Supp (1) SCC 480, to press the point that even the procedural requirements of law are required to be fulfilled being mandatory in nature. 17. Undoubtedly the requirement of the language is clear and unambiguous. The provisions of Statute and the Notification, keeping in view the object and the purpose, had to be fully complied with in letter and spirit. The requirements are mandatory and are not procedural as is sought to be argued on behalf of the assessee. The Legislative intent, the object and purpose is to check the defrauding of the Government by the assessees resorting to similar double credits against single consignment by falsification of documents by various methods. The legislature only requires some of the particulars to be pre-printed, which in any event are within the prior knowledge of and pertains to the person issuing the invoice. Therefore, there is no justification for not complying with the same. The requirement of the law is that invoices were to be pre-printed/numbered and not hand writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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