CCE Vs. TAMIL NADU TABACCO CO. LTD.

JUDGEMENT

(1.) These four appeals filed by the Revenue are directed against the common order in appeal No. 70 to 72/98 (CBE) dated 3.8.1998 by which the Commissioner (Appeals) set aside the different orders in original passed by the original authority and allowed the appeals filed by the assessees.

(2.) The brief facts of the case are that the respondents -assessees are engaged in the manufacture of branded machine made cigarette falling under Heading No. 24.03 of the Schedule to the CETA, 1985. They were also availing the credit of duty under Rule 57A in respect of cut tobacco on the basis of invoices issued by M/s Deccan Tobacco Processors ltd. Hyderabad. The department found that in the invoice the registration number of the vehicle is rounded off and new vehicle registration is written and no endorsement regarding authentication of the new vehicles number, by the Jurisdictional Supdt of Central Excise was made in the invoice. It was however noticed by the department that consignments were received into the factory in another vehicle than the originally loaded at the consignors factory. It was also found that on every invoice the following endorsement was made: