TIRUPATI CHEMICALS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Appellants made a request to decide the appeal on merits.

(2.) Heard learned SDR and perused the appeal papers.

(3.) In this case the duty of Rs. 73,364/ - was confirmed on the ground that appellants taken credit on the strength of two invoices issued by Shobhit Impex and no inputs were received by the appellants. This fact was admitted by Shri S.K. Sahoo authorised signatory of the appellant's Firm. A penalty of the equal amount was also imposed on the appellant.