2007 (1) TMI 183

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.... Shri V.K. Zelawat, ASG, for the Appellant. [Order].- This appeal has been filed under the provisions of S. 35G(2) of the Central Excise Act, 1944 (for short the Act) against the order of Customs Excise and Service Tax Appellate Tribunal (CESTAT) dated 12-9-03 in No. A/1530/03 /NB/SM by which the Tribunal has held that even on the strength of a certified copy of the invoice issued by the juris....

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.... The assessee claimed that both the original and duplicate copies were lost by the transporter in transit of the goods with the result the same could not be produced in accordance with the requirement of Sub. R. 3 of Rule 52A of the Rules in which Clauses (i) and (ii) thereof provided that the original copy being marked as original and duplicate as duplicate for transporters. The Assessing Officer....

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....e department, therefore, carried the matter further in appeal to CESTAT. The CESTAT agreed with the finding recorded in appeal by the Commissioner and dismissed department's appeal. It is against this order that the present appeal has been filed. 4. We have perused the impugned order, heard the learned counsel arid carefully considered the requirement of Rule 57G of the Rules. Though Rule 52A i....