1998 (7) TMI 390

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....spondent. [Order per : J.H. Joglekar, Member (T)]. -  This appeal was admitted and was taken for final hearing. Ms. Reena Khair, learned Advocate appeared for the appellants. Revenue represented by Shri A.M. Tilak, JDR. 2. The issue has been paraphrased by the Commissioner in his order as follows : "I have carefully gone through the case papers and the submissions made by the....

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.... condition will not apply to their case as the invoice has been issued on 6-9-1995. I agree with the views of Asstt. Commissioner that pre-printing of serial no. of invoice is a basic requirement under Central Excise Rules. Writing the serial no. on the invoice by hand is fraught with possibility of danger to revenue as the same invoice number can be issued of use in invoices different consignees.....

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....ndore, reported in 1998 (97) E.L.T. 127 (Tribunal), In the first cited case the Tribunal found that the essential details as required in the Notification No. 15/94-C.E. (N.T.) were available in the invoice, although, not in the manner stipulated. In the second cited case some of the particulars on the invoice were written by hand. It was held that this was not sufficient to deny the substantive be....

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....requirement could be relaxed by the Commissioner. This provisions deals that the persons who are dealers and who are issuing invoices. The degree of control of the Central Excise officers on such persons is minimal and certainly much less that exercised on the registered manufacturers. Therefore, the assurance that such dealers do not indulge in mal practice has to be made only through the provisi....