2000 (5) TMI 767

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.....M. Kennedy, JDR, for the Respondent. [Order]. - This Stay Petition seeks unconditional waiver of pre-deposit of the duty of Rs. 44,855/- and penalty of Rs. 3,000/-. 2. In this case, the appellants received inputs from M/s. Tata Chemical Ltd. under Challan No. 038908 dated 27-2-1997. This document has been titled as a "Challan" although it contains all the details of an invoice under....

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....Explanation under Rule 52A wherein the term invoice or gate pass has been defined. As per this Explanation, the term invoice or gate pass shall mean "Assessee's own document such as invoice, challans, advice or their document of similar nature generally used for sale or removal of excisable goods and which shall contain all the particulars required under the said Act or in these Rules." Referring ....