2000 (10) TMI 697

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....i M.D. Singh, SDR, for the Respondent. [Order]. - The facts in brief in this case are that the appellants are dealers of iron and steel products falling under Chapter 72 of the Central Excise Tariff, 1985. They received H.R. Coils from M/s. TISCO, Jamshedpur in February, 1997. They received H.R. Coils under the cover of same invoices. On receipt of the goods, it was noticed by the appellants....

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....of Rs. 5,000/- under Rule 173Q on the appellants. The Asst. Commissioner in his order has held the view that the supplementary invoices issued by M/s. TISCO cannot be treated as proper duty paid documents because these documents never accompanied the goods. He has observed that the appellants contravened the provisions of Rules 57G and 57GG by issuing invoice under Rule 57G without the cover of pr....

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....en Mullick, Advocate for the appellants and Shri M.D. Singh, SDR for the Revenue. I have carefully considered the submissions made before me. The facts of the case have already been enumerated above. These are not in dispute. Admittedly, the appellants as registered dealers of the iron and steel products received certain goods from M/s. TISCO under the invoices which did not reflect correct rate a....