1998 (5) TMI 266

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....irajan, Advocate, for the Res-pondent. [Order per : G.R. Sharma, Member (T)]. -  Revenue has preferred the captioned appeal on the ground that the invoices issued under Rule 52A could not be issued by the marketing division of IOC, that the marketing Division of IOC refinery is not a manufacturer of excisable goods, the invoices in question could not have been issued by them. The findin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ices on which under Rule 52A has been printed by a non-registered dealer does not fulfil the elgibility requirement of relevant notification, in question Nos. 32/94 & 33/94 both dated 4-7-1994. As such the demand of Rs. 8,99,990.27 is liable for confirmation on account of irregular and improper availment of Modvat credit. It also calls for imposition of penalty on M/s. Camphor & Allied Products Lt....