2003 (7) TMI 511

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.... Vimlesh Kumar, DR, for the Respondent. [Order]. - The common question for consideration in this appeal is whether the documents issued by Hindustan Petroleum Corporation in the month of March, 1994 are valid for taking credit under Rule 57G. In the order impugned in this appeal, the Commissioner (Appeals) has confirmed the finding of the Asst. Commissioner that these documents were not amon....

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....d by the description is not acceptable. Apart from anything else it is not signed and has no legal validity. Even it was signed it is debatable that it would be still acceptable. It does not contain the description of the goods the break up of the excise duty the number of the debit to the personal ledger account and date of payment of duty which are required to be contained in gate pass. The cont....