2000 (8) TMI 873

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....Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Vide the impugned order, Modvat credit of Rs. 22,23,415.00 has been disallowed to the appellants and personal penalty of Rs. 2.00 lakhs has been imposed upon them. 2. We have heard Shri B.N. Chattopadhyay, ld. Consultant for the appellants and Shri R.K. Roy, ld. JDR for the Revenue....

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....mes appear under the column - "Consignee/Destination/State". In view of this, we are not able to appreciate the observations made by the Commissioner, Calcutta, which are to the effect that as the invoices do not mention the assessee's name as the consignee and the consignee indicated therein, is not the end-user, instructions issued by the Board will not apply. The above observation is factually ....