2001 (2) TMI 381

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....ate, for the Respondent. [Order]. -  The revenue filed this appeal against the order in-appeal passed by the Commissioner (Appeals). 2. In the impugned order, the Commissioner (Appeals) held that the Commissioner, after relying upon the decision of the Tribunal in the case of C.C.E. v. Mosanto Manufacturer (P) Ltd. reported in 1996 (87) E.L.T. 696 that the invoice, on which the ....

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....n of the revenue is that the invoices under consideration are issued by a person, who is not an authorised dealer of the manufacturer. 5. The contention of the respondents is that all the invoices were issued by the dealers and the dealers were registered with the revenue authorities. The respondents relied upon the decision of the Tribunal in the case of C.C.E. v. Uttam Ind. Engg. P. Ltd.....

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....redit. The Tribunal in the case of Uttam Ind. Engg. (P) Ltd. (supra) held as under : "I have considered the above submissions. I observe that the ld. Counsel is correct in pointing out that the Not. No. 15/94 does not talk of appointment of any dealer as wholesale dealer or any particular authorisation by the manufacturer and recognised the invoices issued by a wholesale dealer in r/o goods bou....