2005 (9) TMI 21

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.... by the Commissioner (Appeals), the Revenue has challenged the same. As per facts on record, the respondents prepared one invoice dated 30-9-1994 for clearance of their goods to M/s. Orissa State Electricity Board. However, the order was cancelled by the said customer and as such the invoice was also cancelled. The said facts were incorporated in the monthly return filed with the Superintendent fo....

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....er is not a sufficient ground for denying the recredit entry to the respondents. He also observed that the fact of cancellation was admittedly mentioned in the RT 12 returns and as such a separate intimation was only procedural and technical lapse. The appellate authority also observed that Rule 173G requiring intimation of cancellation is applicable only when the duty is debited from PLA whereas ....