2001 (7) TMI 557

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....pellant. Shri Anil Bedi, SDR, for the Respondent. [Order]. -  This appeal has been filed by M/s. Ranbaxy Laboratories, being aggrieved with the order in appeal No. 18/DIR/P&PR/2000, dated 13-6-2000 disallowing them Modvat credit on the strength of two invoices on the ground that these invoices did not contain the complete particulars such as assessable value and total duty. 2.&ems....

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....n excess of price shown on the invoice; that such allegation was not made in the show cause notice; that in any case there is no variation in the amount of duty paid and whatever duty was paid by the manufacturer under Rule 52A exactly the same amount of duty has been passed on by the dealer. 3. Countering the arguments Shri Anil Bedi, learned SDR, reiterated the findings as contained in t....