TaxTMI 
TaxTMI 
2002 (1) TMI 804
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.... [Order]. - On hearing both sides, on the stay applications, it appeared that the issue being small, the appeals themselves could be disposed of. Both sides agreeing, this was done 2. On 28-9-98, M/s. Girish Textiles Industries cleared a consignment of fabrics covered by an invoice issued under Rule 52A of the Central Excise Rules. The consignment was interpreted and was found to be in ord....
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....osed of by the common order. The Commissioner rejected the continued defence that the clerk after making the first entry had gone out for lunch and would have completed the PLA and other entries on his return. He termed the act as the modus operandi to clear more consignments on the same invoice. On his confirming the lower orders, the present appeals have been filed. 3. Shri D.H. Mehta subm....
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....k, if taken, is not on record. The invoice on his face does show the serial numbers in the two Registers where the duty would have been debited. If the intention was that of clandestine removal, then the assessees would have omitted making any entries; or even making an invoice. It is true that in a number of cases, the modus of repeated removals on the same invoice has been adopted. But the lapse....