1998 (5) TMI 206

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.... A.R.S. Kumar, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal after waiving deposit. 2. Appellant has its registered office at Mumbai and two factories at Pune and Tarapur. It imported a consignment of yellow phosphorous, the bill of entry filed for clearance of which have its address of the registered office. Subsequently, the....

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....tion is that credit could not be taken by two factories on the same document, not being permitted by the law or instructions of the Board. 5. The contention of the appellant, that if there was a lapse it was procedural and can it necessarily be remedied by, for example, issue of an invoice or an appropriate document under Section 57F(1) by the factory at Tarapur, is countered by the depart....