https://www.taxtmi.com/caselaws?id=117436 Maintenance of two sets of invoices bearing the same serial number, without any cancellation intimation to the department, was treated as impermissible under the excise invoice procedure. The Tribunal noted that invoices recovered from the factory showed clearances under the same serial number in the name of the same and different customers, while duty had been debited only once in the statutory records. The explanation of confusion over sales tax was rejected, and the cited decisions were distinguished because the statutory cancellation procedure had not been followed and the documents were recovered from the premises. Duty demand and penalty were upheld. en-us Tue, 08 Feb 2005 00:00:00 +0530 Fri, 22 Jun 2012 16:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117436 Maintenance of two sets of invoices bearing the same serial number, without any cancellation intimation to the department, was treated as impermissible under the excise invoice procedure. The Tribunal noted that invoices recovered from the factory showed clearances under the same serial number in the name of the same and different customers, while duty had been debited only once in the statutory records. The explanation of confusion over sales tax was rejected, and the cited decisions were distinguished because the statutory cancellation procedure had not been followed and the documents were recovered from the premises. Duty demand and penalty were upheld. Case-Laws Central Excise Tue, 08 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117436