2002 (10) TMI 542

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.... Shri T.K. Kar, SDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of duty amount of Rs. 44,118.00 (Rupees forty-four thousand one hundred and eighteen) and penalty of Rs. 1,000.00 (Rupees one thousand), I take up the appeal itself with the consent of both sides. 2. As per facts on record, the appellants took the credit of the above amount on the b....

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....was issued by the registered dealer, they were duly registered by the Central Excise Authorities and subsequent cancellation of registration certificate cannot effect the appellant's entitlement to take the credit. I find that the Revenue's contention is that since cancellation of the registration certificate issued to the dealer, all the invoices issued by them prior to cancellation had become in....