2002 (1) TMI 443

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.... Mondal, JDR, for the Respondent. [Order]. - The appellants were issued a show cause notice raising demand of duty on the alleged ground that they have availed the benefit of Notification 67/95 without intimating the Revenue and secondly on the ground that two invoices dated 27-7-97 bearing the same Sl. No. and the same quantum of goods were issued by them when only one debit entries in P.L.....

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....RT-12. As regards, the duplicate issuance of the invoices, she accepted the appellant's contention that the same was done on account of an error in the printer where the figures in the original invoices were not printed clearly. She also observed that it is not possible for the truck to carry the goods under the cover of the first set of invoices, return back to the factory within two or three hou....

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.... of the appellants. They should have cancelled the invoices with the printing error and should have issued the fresh invoices instead of reprinting the same invoices again. However, he submits that for such minor lapse, penalty of Rs. 75,000/- is much on the higher side. The Commissioner (Appeals) after having held that there was no clandestine removal on the part of the appellants, should have re....