2014 (8) TMI 218

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.... Regal Metals & Ferrow Alloys, New Delhi who in turn was procuring the goods from 3 manufacturers. The main raw-material is wire rod which was being cleared by the manufacturer by classifying the same under heading 7213. It is seen that while issuing the invoices, the dealer in some of the invoices described the goods as steel rods or steel rounds instead of adopting the description of wire rod, as mentioned in the invoices of the manufacturer. Further, while issuing the invoices the dealer also mentioned the particulars of the manufacturers invoice alongwith the tariff classification etc. 3. The Revenue initiated certain investigations at the end of the dealer and found that inasmuch as the description of the goods was changed from wir....

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....oices were issued by the clerical staff, who were not so educated and prepared the invoices copying from the previous one and so it might be possible that the mistake might have been continued for a longer period; that they were regularly providing their returns with copies of their purchase and sales documents over a period to the department but they were not apprised of the mistake by the department that he did not check the invoices already issued to check whether the description or the tariff heading had been mentioned correctly in the sale invoices; that as per general trade practice they were neither mentioning the sizes in their sales invoices not it was ever demanded buy the customers. On being further informed that as per the invoi....