2002 (2) TMI 1048

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....ellant. Shri T.K. Kar, SDR, for the Respondent. [Order]. -  Vide the impugned order, Modvat credit of Rs. 8,285.76 has been disallowed and penalty of Rs. 10,000/- has been imposed upon the appellants. 2. The appellant is a registered dealer vide its Head Office at 8/1, Hardutrai Chamaria Road, Howrah. They are having two different godowns registered with the Central Excise au....

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....al mistake inasmuch as the appellants are sending the inputs to both the godowns by endorsing the invoices in question. Some of the invoices even do not mention the registration number of dealer and as such can be sent to any of the godown. The Revenue has raised the dispute in the present matter because the invoices mentioned the registration number of their Hardutrai Chamaria Road whereas the go....