2004 (3) TMI 694

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.... Chopra, JDR, for the Respondent. [Order]. -  The instant two appeals are directed against the order-in-appeal passed by the Commissioner (Appeals), whereunder the appellants appeals against the order-in-original was rejected. In the order-in-original, the Additional Commissioner had imposed a penalty of Rs. 2 lakhs on M/s. Ashish Enterprises under Rule 173Q for fraudulently passing on ....

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....fraudulently passed on. The appellants made the payment voluntarily when this was pointed out, before issue of show cause notice. 3. The facts enumerated above are not in dispute. It has been pleaded by the appellants that, they had not passed on irregular credit to the respective buyers, the department has already made the verification of the claim of Modvat taken by the respective buyers....

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....ation carried out by the departmental authorities revealed that the duty payment reflected on the invoice was proper. Therefore, the use of two sets of invoice books is the only contravention of conditions prescribed under Rule 57GG(6)(ii) and 57GG(12). 6. In this connection, I note that apparently on account of such breach of the Rule, there was a potential revenue loss, though it did not....