1998 (7) TMI 180

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....n taken by them on the invoices issued by M/s. SAIL, Stockyard and Stockyard of M/s. TISCO which are not proper and legal invoices in terms of provisions of Rule 57GG. It has been alleged that the invoices issued by the said two Companies should be coloured and should be properly pre-printed with serial numbers whereas the colour of the invoices issued by the said stockyard of the two Companies is white and serial numbers are written with hand. 2. Arguing on the application, Shri B.N. Chattopadhyay ld. Consultant submits that Notification 23/95-C.E. (N.T.), dated 30-5-1995 effective from 1-8-1995 was issued prescribing different colours for the modvatable invoices required to be issued by dealers. He submits that the period involved....

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....final product. In view of the above submissions, he prays for allowing the appeal itself after dispensing with the pre-deposit of duty and penalty. 3. Ld. JDR, Shri R.K. Roy appearing for the Revenue draws our attention to the reasoning of the adjudicating authority and submits that there has been violation of procedure prescribed by the notification in question. The two notifications in question were issued in 1994 and in 1995. The dealers were having sufficient time to implement the procedure as laid down in the said notifications. As the invoices have been issued in contravention of the said two notifications, the same cannot be considered as valid documents for the purposes of Modvat credit in terms of Rule 57GG. 4. In h....