2001 (10) TMI 947

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....the Appellant. Shri D.K. Bhowmik, JDR, for the Respondent. [Order]. -  All the appeals are being disposed of by a common order as they arise out of the same order of the Commissioner (Appeals). 2. The appellants are engaged in the manufacture of confectionery and milk products. They purchased liquid glucose from M/s. Maize Products, Ahmedabad under the cover of their various ....

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....t dates were adjudicated upon by the original adjudicating authority denying the benefit of the Modvat credit imposing personal penalties upon the appellants. Appeals against the above order did not succeed before Commissioner (Appeals). Hence the present appeal. 3. I have heard Shri S.N. Chakraborty, ld. Consultant for the appellants and Shri D.K. Bhowmik, ld. JDR for the Revenue. 4.&e....

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....they removed more than 3,000 consignment in the previous year. It is seen that the payment of duty under the said invoices is not being doubted by the Revenue. Their only objection is that instead of making more than one invoice covering the said consignment and paying consolidated duty under one debit entry in PLA, the manufacturer of the inputs should have made only one invoice covering the enti....