2002 (2) TMI 1138

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....r the Respondent. [Order]. - On hearing both sides the appeal itself was taken up for final disposal on granting waiver of pre-deposit of duty of Rs. 1,15,973/- and penalty of Rs. 15,000/-. 2. The confirmed duty was the result of denial of Modvat credit on the ground that the assessees do not submit the duplicate copies of the modvatable invoices. The assessees claimed that duplicate....

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.... goods, assessable value, name and address of the factory or warehouse; (ii)      the declaration filed under sub-rule (1) does not contain all the details required to be contained therein or the manufacturer fails to comply with any other requirements under sub-rule (1). Provided that the Assistant Commissioner of Central Excise having jurisdiction over the factory ....

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.... relevant. Curiously he relied upon a judgment of the Tribunal which directed an officer to perform the task as were directed to be performed by a senior authority. The Commissioner (Appeals) in the impugned order upheld the lower order expressing doubt about the loss of invoices and observing that out of the 100 invoices produced by the appellant there could be no reason to allege five invoices w....