1998 (4) TMI 210

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....dent. [Order]. -  Briefly stated facts of the case are as follows : 1. M/s. Hindustan Petroleum Corporation Ltd. (HPCL), Jodhpur are a registered dealer to receive furnace oil. They received the same under the cover of original invoices dated 17-8-1994 and 30-1-1995 without having the duplicate copy of the said invoices which were the valid documents for availment of Modvat cred....

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....this appeal of revenue before the Tribunal. 4. Learned JDR Shri D.K. Nayyar submits that the lower authorities have committed an error in not demanding the Modvat credit inasmuch as the dealer HPCL took the Modvat credit wrongly on the basis of original invoice; the credit should have been taken on the duplicate invoice. Since there has been an initial error on the part of the HPCL, he cou....

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....n from Rule 57E. 6. I have carefully considered the submission of the learned JDR. I observe that no allegation has been made in the present case that the goods which were sent on a Modvatable invoice from HPCL to the respondent herein are not duty paid. There is only a procedural lapse at the most on the part of the HPCL for having taken the Modvat credit on the strength of an original in....

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....n such goods is to deny the substantive benefit for a procedural lapse. The theory of better title would not come to the aid of revenue in the present case because it has not been established that goods are non duty paid. It has remained a procedural lapse, as stated above, on the part of the HPCL. For this purpose the lower authorities have already imposed a penalty of Rs. 1000/- on HPCL. In any ....