1995 (2) TMI 215

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....t. Shri Sanjeev Sachdeva, SDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. - In view of the issue involved in this stay petition and the connected appeal lying within a narrow compass, we felt like taking up the appeal itself straightaway after granting waiver of pre-deposit as a condition for doing so. We order accordingly on the question of waiver of predeposit and pr....

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.... pass did not have the required endorsement, they got this also attended to and obtained the required endorsement. We hold that in view of the clear indication of the name and address of the appellants in the Gate Passes, the objection taken by the authorities below that the Gate Passes were not endorsed in their favour at the time of receipt of the goods in their factory is totally untenable. The....

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....asses with the appellants. There was no need to insist on a fresh endorsement. Such an endorsement would have been necessary only if the name of Indian Aluminium Company was there without showing the name of the appellants. The Collector (Appeals) has stated in his impugned order-in-appeal that credit has been availed on the strength of Gate Passes sent by M/s. Indian Aluminium Company Ltd., Taloj....

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....er and rightly so. But once the audit objection was raised, they apparently became shaky and did not stand by their decision but succumbed to the unjustified objection. By misinterpreting the scope of the Board's instructions already referred to above, the Deputy Collector reversed the credit allowed. To add insult to injury, personal penalty of Rs. 10,000/- was imposed. We set aside the order app....