AGARWAL INDUSTRIES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE issue involved in this matter is in respect of the duty amount of Rs. 41,600/ - and amount of penalty of Rs. 6,000/ -.

(2.) Since added together, amount comes to Rs. 47,600/ -. I admit the appeal and take up the matter for hearing of the stay.

(3.) LEARNED Advocate brings to my notice the said invoice which is part of the records. On perusal of record, I find that the said invoice has been issued by the Delhi office of the manufacturer. The said invoice has also got details of the original duty paying documents under which the subject material was cleared form the factory of the supplier.