9911796707
TMI Blog2010 (5) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order (Oral)]. - This is an appeal against the order of the Commissioner (Appeals) No. 417/RPR-l/2003 dated 9-9-03. 2. The matter is before the Tribunal as remanded by the Hon'ble High Court of Chhattisgarh by order dated 15-1-2010 in Central Excise Appeal No. 26/2004 by which Final Order of the Tribunal No. A/821/04/NB(SM), dated 18-3-04 [2004 (177) E.L.T. 402 (Tri.)] was set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal of the party. Thereupon, the party filed Central Excise Appeal before the Hon'ble High Court and the Hon'ble High Court vide order dated 15-1-2010, remanded the matter to the Tribunal. 6. Learned Advocate for the appellants submits that the credit was available to them as deemed cedit in view of the notification issued by the Government. No evidence was relied upon to show that the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exception mentioned in the said Notification. It is not the case of the department that they attempted to verify with the Central Excise authorities in-charge of the dispatching unit about the duty paid or non-duty paid nature of the impugned inputs. In the absence of any verification, the presumption by the Department that the goods are not duty paid is baseless. Further, it is not in dispute tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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