1999 (10) TMI 163

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....  Modvat credit of Rs. 43,622.00 has been denied and a personal penalty of Rs. 1500.00 has been imposed by the Assistant Commissioner on the ground that the applicants/appellants availed the Modvat credit on the basis of the invoices which were not properly pre-authenticated and which carried the rubber-stamp as Duplicate Transporter's Copy instead of the same being pre-printed on the invoic....

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..... 4. Shri J.M. Kenedy, learned JDR for the Revenue submits that it was the requirement of law to pre-print the entire words - "Duplicate for Transporter's Copy" - and not simply - " Transporter's copy". He also draws my attention to the Calcutta-II Commissionerate's Trade Notice No. 24/GL-18/CE/PRO/CAL-II/95, dated 22-2-1995 which prescribes the name and designation of the person who is pre-....