TaxTMI 
TaxTMI 
2003 (10) TMI 528
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....ocate, for the Appellant. Shri S.V. Parelkar, DR, for the Respondent. [Order]. - Sterling Coach Builders Pvt. Ltd. was engaged in the manufacture of door trims and floor covering for motor vehicles in its factory at Thane. The appellant decided sometime in 1996 to shift its factory to Nasik and took appropriate steps to do so including informing its suppliers of raw materials to sen....
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....hearing the appellant, the Assistant Commissioner, whose orders had been confirmed on appeal by the Commissioner (Appeals), passed six orders. These appeals are against the orders of the Commissioner (Appeals). 2. The contention of the counsel for the appellant is that the incorrect address on the invoice was due to bona fide errors on the part of the suppliers of the goods who has cleared....
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....t acceptable. The question is not whether in any particular set of circumstances there could be misutilisation of goods. The question, in my opinion, is, and ought to be, whether primary rules relating such fundamental matters such as issue of invoice etc., proper utilisation of credit have been complied with. The plea that there has been no damage caused to society or to the economy is by itself ....
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....bsolutely and unconditionally where any restriction by any requirement or condition of procedure. It is something like saying that there is a vested right to property in person disregard of the law recovered his property from a person wrongly holds by use of force and without regard. 4. I am therefore satisfied that there is no ground for interference with the finding. 5. Penalty o....