CCE, DELHI-II Vs. SIDWAL REFRIGERATION INDUS.

JUDGEMENT

(1.) THE Commissioner of Central Excise, Delhi -II, had prayed that the following tow questions be referred to the Hon'ble High Court of Punjab and Haryana -

(2.) AFTER hearing both the sides, I find the Tribunal had been consistently taking a view that when the invoice -cum -despatch advice had been rubber stamped, in the absence of any other allegation credit was not to be denied solely on this ground that the invoice -cum -despatch advice did not bear printed serial numbers.As the only allegation involved in this case was that the word original on invoice -cum -despatch advice' was rubber stamped not printed, following their earlier decision in the case of Shree Durga Glass Ltd. vs CCE, Bhubaneshwar, 1998 (24) RLT 420 (T), the Tribunal agreed with the view taken by the Commissioner of Central Excise (Appeals) and rejected the appeal filed by the Revenue.

(3.) IN view of the above position, I do not consider it to be a fit case for making a reference to the High Court. The reference application filed by the Revenue is dismissed. Ordered accordingly.