1996 (11) TMI 260

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....the Respondent. [Order]. - This is an appeal filed against the order of Commissioner (Appeals), Ghaziabad dated 25-6-1996. 2.  In view of the small amount involved notice was issued to the appellants to show cause why it should be admitted. 3.  Ld. Counsel stated that although the amount is small it should be admitted and heard because two of the main points involved are also....

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....eived under original invoice for buyer against which credit had been taken but was disallowed. It was his contention that the Ld. Collector (Appeals) has allowed the benefit in r/o the two consignments received against such documents after 20-5-1994 but had disallowed these two on the qround that the amendment in Rule 57G(2) became effective only from 20-5-1994. 7.  It was his submission i....

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....e-supplied them under Rule 173H and endorsement to this effect can also be seen in the photocopy of the invoice-cum-challan which has been filed. It also indicates the particulars about the gate passes and therefore, the credit taken on the basis of this document should not have been objected to. 10.  Ld. DR stated that he would like to draw attention to the order-in-appeal and would like ....

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....egarding the receipt of the goods under original copy of invoice is also is also covered by the Tribunal's order in the case of Bharat Ispat (supra). Regarding the third aspect, the photocopy does show the particulars and in any eventuality the ld. DR has also very fairly stated that it is a question of satisfaction of the officers concerned regarding these particulars. There is otherwise legally ....