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TMI Blog2009 (11) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... credit in respect of the same. However, while recording the receipt the appellants converted the quantity to equivalent quantity of 100% purity on the basis of which the payments are made to the suppliers. However, the duty paid on the higher amounts as indicated in the invoice is not varied nor is them any such finding in the impugned orders passed by the authorities below. The appellants have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their suppliers on payment of duty and they take credit in respect of the same. However, while recording the receipt the appellants converted the quantity to equivalent quantity of 100% purity on the basis of which the payments are made to the suppliers. However, the duty paid on the higher amounts as indicated in the invoice is not varied nor is them any such finding in the impugned orders passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of reasoning given in the impugned order. 4. After hearing both sides and going through the case record, we find that the lower appellate authority has merely quoted the original authority's order to justify the dismissal of the appeal before him without giving any independent findings. The original authority, in turn, in para 15 of his order indicates a hypothetical basis that the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersion of any quantity of the raw material nor is there any evidence that they have taken any excess credit over and above what has been paid at the suppliers' end. It is absolutely on internal matter between the appellants and their suppliers for recalculation of the price payable to the suppliers after calculating the equivalent weight of 100% purity. The ld. Counsel for the appellants has made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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