https://www.taxtmi.com/caselaws?id=31971 The appeal was allowed, setting aside the Commissioner (Appeals) decision upholding duty demand and penalties against the Appellant for maintaining two sets of invoice books. The Adjudicating Authority's order was restored, emphasizing the need for proper inquiry and explanation in such cases. The judgment highlighted that the discrepancies in the invoices were explained by changes in purchase order rates and sales tax implications, ultimately leading to a just outcome in favor of the Appellant. en-us Fri, 25 Apr 2008 00:00:00 +0530 Sat, 03 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31971 The appeal was allowed, setting aside the Commissioner (Appeals) decision upholding duty demand and penalties against the Appellant for maintaining two sets of invoice books. The Adjudicating Authority's order was restored, emphasizing the need for proper inquiry and explanation in such cases. The judgment highlighted that the discrepancies in the invoices were explained by changes in purchase order rates and sales tax implications, ultimately leading to a just outcome in favor of the Appellant. Case-Laws Central Excise Fri, 25 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31971