{"id":102611,"date":"2001-08-24T00:00:00","date_gmt":"2001-08-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-herbolab-india-pvt-ltd-on-24-august-2001"},"modified":"2018-09-04T07:52:30","modified_gmt":"2018-09-04T02:22:30","slug":"commissioner-of-central-excise-vs-herbolab-india-pvt-ltd-on-24-august-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-herbolab-india-pvt-ltd-on-24-august-2001","title":{"rendered":"Commissioner Of Central Excise, &#8230; vs Herbolab India Pvt. Ltd. on 24 August, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise, &#8230; vs Herbolab India Pvt. Ltd. on 24 August, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> 1. The appeal from the Revenue was argued by Shri J.M. George. Respondent were absent inspite of notice.\n<\/p>\n<p> 2. The Respondent assessee availed of modvat credit on the basis of dealer&#8217;s invoice which did not bear printed serial numbers. This was the requirement of Rule 57G\/57GG read with Rule 57A of Central Excise Rules, 1944. The Assistant Commissioner directed reversal and imposed penalty. The Commissioner (Appeals) observed that although when the show cause notice was issued the invoices did not bear printed serial numbers the defect was subsequently remedied and rectified by having stamped serial numbers. He further observed that verification of the records of the sellers and receiver had established the duty paying character of the goods. On his allowing the assessee&#8217;s appeal the Revenue have filed the present appeal.\n<\/p>\n<p> 3. Reliance was placed on the circular No. 180\/14\/96-Cx dated 07\/03\/1996 which directs that the serial numbers must be printed on the invoices before the book containing the invoices is brought into use.\n<\/p>\n<p> 4. I have considered the submissions. The Tribunal in a number of cases has decided that where a defect is rectifiable and where rectification is done the benefit of the concerned provision would accrue to the assessee. In fact in the case of 1999 (107) ELT 99  (Tega India Ltd. Vs. CCE, Bolpur)  the Tribunal held that the defect could be rectified at any stage. Revenue in the appeal memorandum has not questioned the observation of the Commissioner that the defects had already been rectified. In that circumstances the impugned order sustains.\n<\/p>\n<p> 5. The appeal is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Commissioner Of Central Excise, &#8230; vs Herbolab India Pvt. Ltd. on 24 August, 2001 ORDER 1. The appeal from the Revenue was argued by Shri J.M. George. Respondent were absent inspite of notice. 2. The Respondent assessee availed of modvat credit on the basis of dealer&#8217;s invoice which [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-102611","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise, ... vs Herbolab India Pvt. 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