1998 (11) TMI 263

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....ondent. [Order]. - Heard Shri T.A. Arunachalam, JDR in support of Revenue's appeal. 2.Short controversy in this appeal of the Revenue is whether the dealers who issued the invoices dated 20th July, 1994 was a registered dealer or not. 2.1In the adjudication proceedings before the Additional Collector of Central Excise, the respondents herein submitted before the said authority that bot....

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....roduced a copy of registration certificate. 2.4 In the face of the above finding of the lower appellate authority, it is not possible to comprehend the following ground of appeal in the Revenue's appeal :- "The order in appeal does not mention when does the party got itself registered with the jurisdictional Central Excise authorities in compliance with the Notification No. 32/94 (N.T.)....

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....e on this aspect. 4.Another issue involved in the appeal is whether the invoice mentioning the name of the respondent company and giving the address thereof as both Faridabad and Jind would make a material difference or not. On this also the finding of the lower appellate authority as given below is, in my view, in order and no fault can be found therewith:- "They submit that the mention of ....