Commissioner of Central Excise Vs. M/S Deccan Cans and Printers Pvt.

Commissioner of Central Excise vs M/S Deccan Cans and Printers Pvt.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Aug 24, 2001

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Citation: sooperkanoon.com/25178
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Aug 24, 2001
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

M/S Deccan Cans and Printers Pvt.

Excerpt

1. in the order impugned in this appeal, the commissioner (appeals) has held as follows:- "the impugned order and the submissions have been considered by me carefully. the show cause notices alleges that the invoices were issued by unregistered dealers. as pointed out by the consultant the registration will not apply to first two invoices issued prior to 4.7.94. as regards other two invoices are concerned, since it contains the requisite particulars under notification no. 15/94 they are regularisable. moreover, the ground relied for denying the modvat credit have not been specified in the show cause notice. on this ground alone the impugned order is not maintainable. in the premises, the impugned order is set aside and i allow the appeal." 2. the department challenges the same. the department does not produce any evidence as to how the invoices issued were not in conformity with the board's circular. in the absence of any evidence, i am unable to agree with the contentions raised in the grounds of appeal. hence appeal stands dismissed.

Full Judgment

1. In the order impugned in this appeal, the Commissioner (Appeals) has held as follows:- "The impugned order and the submissions have been considered by me carefully. The show cause notices alleges that the invoices were issued by unregistered dealers. As pointed out by the consultant the registration will not apply to first two invoices issued prior to 4.7.94. As regards other two invoices are concerned, since it contains the requisite particulars under Notification No. 15/94 they are regularisable. Moreover, the ground relied for denying the modvat credit have not been specified in the show cause notice. On this ground alone the impugned order is not maintainable. In the premises, the impugned order is set aside and I allow the appeal." 2. The department challenges the same. The department does not produce any evidence as to how the invoices issued were not in conformity with the Board's circular. In the absence of any evidence, I am unable to agree with the contentions raised in the grounds of appeal. Hence appeal stands dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise vs M/S Deccan Cans and Printer... Same Subject Excise