2014 (3) TMI 596

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr. S.S. Kang: Heard both sides 2. The applicants filed this application for waiver of duty of 2,06,783/- along with interest and penalty of equal amount. Demand is confirmed after denying the credit on the ground that applicant had availed credit on the basis of triplicate copy of invoice. 3. The contention of the applicant is that the applicant received goods under copy of invoice issu....