2004 (6) TMI 364

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....na, JDR, for the Respondent. [Order]. -  The appellants made a prayer to decide the appeal on the basis of written submission filed by them. Accordingly, I have heard Shri A.K. Saxena, ld. JDR for the Revenue. 2. Vide his impugned order the lower authorities have confirmed the demand of duty of Rs. 6,921/- against M/s. Kapoor Machinery Stores along with imposition of penalty of ....

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....ngs were initiated. During the course of adjudication it was found that the invoices were issued covering the entire consignment but due to mistake the same were not handed over to the transporters. On subsequent enquiries the same were produced to the visiting officers. The said invoices have been raised in respect of the goods in question and debit entries made in RG 23A Part II. The same was su....