2007 (1) TMI 397

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....tam, SDR, for the Respondent. [Order]. - Heard both sides. 2. The appellant filed this appeal against the impugned order whereby credit was denied on the ground that all the particulars required to be mentioned in the invoices were not mentioned. The case of the Revenue is that manufacturer detail, entry and page number of RG-23D, value, the rate of duty and amount in words is not gi....

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....therein if such document contains details of payment of duty, description of goods, assessable value, name and address of factory. This amendment is applicable to the pending cases also as held by the Larger Bench of the Tribunal in the case of Kamakhya Steel v. CCE reported in 2000 (121) E.L.T. 247. 4. The Revenue relied upon the finding of the lower authority. 5. In the present a....