2009 (1) TMI 207

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....unal, New Delhi (for brevity, the Tribunal') for the assessment period from January 1998 to November 1998. The revenue has sought to raise the following question of law for determination by this Court:- "Whether the order passed by the CESTAT allowing appeal of the respondent while ordering refund of the excess paid duty, chargeable under sub-heading 5703.90 of the Schedule to the Central Excise Tariff Act, 1985, is illegal in view of the judgment of the Supreme Court in Civil Appeal Nos. 6559-6560 of 1997 - Commissioner of Customs & Central Excise & Ors. v. M/s Charminar Nonwovens Ltd., 2004 (167) E.L.T. 372 (S.C.) and is liable to be considered by the learned CESTAT afresh." 2. At the hearing, Mr. Gurpreet Singh, learned counsel for the....

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....ulars in the invoice, irrespective of the fact whether duty is payable or not. 4. Mr. V. Lakshrnikumaran has maintained that if invoice in the specified proforma is not submitted then the goods can be seized. A perusal of entries at Sr. Nos. (ix) to (xiii) shows that these particulars relate to duty and Sr. No. (xiii) specifically deals with total duty paid which create a wrong impression that the goods have suffered duty and that the assessee is retaining that part of the duty. Learned counsel has maintained that this is the precise reason for the Tribunal to have not entered into this controversy because no argument to that effect was available to the revenue. 5. After hearing learned counsel for the parties we are of the considered vie....

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....counter signed by the proper officer. The provisions of sub-rule (1) of Rule 52A of the Rules reads thus:- "52A. Goods to be delivered on an invoice.- (1) No excisable goods shall be delivered from a factory or a warehouse except under an invoice signed by the owner of the factory, or his authorized agent: Provided that when the excisable goods, other than those to which the provisions of Chapter VII-A apply, are removed on payment of duty such in voice shall be required to be countersigned by the proper officer. Explanation - In this rule, and in any other rule, where the term invoice or gatepass, as the case may be, is used it shall mean- (i) assessee's own document such as invoice, challans, advice or other document of similar nature....