2009 (10) TMI 316

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..... Commissioner has directed the Jurisdictional Assistant Commissioner to ascertain the genuineness of the documents and duty paid nature and restore the credit if found in order. Denial of credit pending verification is not appropriate. The demand in this regard is not sustainable. However, as per direction of the Commissioner, the jurisdictional Assistant Commissioner/Dy. Commissioner is free to ca .....

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..... the Respondent. [Order per: M. Veeraiyan, Member (T)]. - These appeals are against the order of the Commissioner 24-26/Commr./2004 dated 29-3-2004 confirming demand of Rs. 4,57,326/- along with interest and imposing penalty of Rs. 5,00,000/-. 2. Heard both sides. 3. At the outset, the ld. Advocate submits that they are not contesting the denial of credit amounting to Rs. 44,500/- and Rs. .....

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..... 5. As regards denial of credit amounting to Rs. 19,597/-, the same has been denied on the ground that name of the input has not been given in the invoice. Ld. Advocate submits that as per the practice of the Auto industry, broad description of the input as motor vehicle parts and the Tariff Sub-Heading and part Nos. are being indicated. We have allowed the appeal of the same party in this regar .....

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