2006 (5) TMI 411

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....appeared appeared on behalf of the appellant. 3. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In this case, the credit of Rs. 18,380/- was disallowed on the ground that the appellant received less inputs than mentioned in the invoices, however, taken the credit on the quantity mentioned in the invoices. A penalty of Rs. 5000/- is imposed o....