2003 (7) TMI 631

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....Shri A. Chopra, DR, for the Respondent. [Order]. -  In the order impugned in this appeal, the Commissioner (Appeals) has confirmed the denial by the Asstt. Commissioner of the credit of the appellant on 20-7-94 of the duty shown to have been paid on the original copy of the invoice issued on 18-5-94. 2. The order of the Commissioner (Appeals) makes sorry reading. It says that si....

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....came on the statute book on 20-5-94, after the invoice was issued. 3. The credit was taken by the appellant on 20-7-94 after sub-rule (2A) came into effect. That rule governed taking of credit and not issued on invoices. The appellant was therefore entitled to claim the benefit of this rule. In its letter of 20-7-94, the appellant had informed the Asst. Collector of the loss of the duplica....