1996 (10) TMI 247

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....ppellant. Shri Jagir Singh, JDR, for the Respondents. [Order per : K. Sankararaman, Member (T)]. - These three appeals involving a common issue are directed against a common order-in-original No. 63 to 65-CE/95 dated 27-4-1995 passed by Collector of Central Excise, Chandigarh who confirmed duty demands of Rs. 22,36,936.98, Rs. 12,18,716.78 and Rs. 27,87,098.37 covered by number of show ca....

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....the impugned order is that the challans issued by SAIL and produced by them as evidence of payment of duty did not contain the required particulars. In the second notice an additional charge was levelled that the party issuing the challans was neither the wholesale dealer nor the distributor of the concerned manufacturer but this charge was dropped by the Collector. In the third notice, in additio....

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....v. Collector of Central Excise, Vadodara - 1995 (78) E.L.T. 281. 3. Heard Shri J. Singh, learned Departmental Representative. He supported the order and pleaded for the dismissal of the appeals. 4. We have considered the submissions and gone through the record. We have perused the decisions cited in support of the appeal as also the relevant Rules and the Notifications and circular....

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....ion of the amount of duty in words. With regard to the finding that some of the invoices had been issued by persons who had not been registered, it has been contended that the registration as required has been got done subsequently and such registration would regularise the documents issued by the concerned persons. A few Tribunal decisions had been cited where rectification of certain difficultie....