2000 (5) TMI 738

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....r of Central Excise, Cuttack-I division disallowed Modvat credit of Rs. 33,815/- and imposed penalty of Rs. 5,000/- upon the respondents on the ground that the invoice issued by regd. depot owned by M/s. IOC Ltd. has shown more duty payment than what was actually paid by the manufacturer and as a result there has been excess amount of duty reflected in the invoices issued by M/s. IOC depot under R....

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....ence in duty paid by the manufacturer and as to whether the duty shown and paid as per dealer's invoice is correct or not. The Revenue having felt aggrieved with the said order of the Commissioner (Appeals) has filed the present appeal. 3. I have heard Shri J.M. Kenedy, ld. JDR for the Revenue. Nobody is present on behalf of the respondents. 4. I find that the respondents had taken the....