9911796707
TMI Blog2002 (3) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Department against the order of the Commissioner (Appeals), Trichy made in Order-in-Appeal No. 72/2000. In the Order-in-Appeal in paragraphs 5 6 of the same, the Commissioner (Appeals) has held as under :- 5. I find force in the above plea of the appellants. As submitted by the appellants, it can be verified from the extract of the register of the their Pondicherry unit that the ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here was no warrant for penalty which is set aside. 6. In the light of the above, the impugned order is set aside and the Assistant Commissioner is directed to cause verification and then extend the credit. The appeal is allowed in the above terms. 2. In the appeal in ground (iii) it is stated as follows :- (iii) As this verification has been specifically directed to be caused, the Assi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese invoices were received only at their Pondicherry Unit. The dispute is over the assessee s contention about subsequent receipt of the goods in their Unit at Cuddalore after job work at their Pondicheery Unit, and their making of consequent entries of receipt and credit in their RG 23A Part-I and Part-II respectively. As regards the availability of evidence in the Challans and Annexure-V in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence in support of their contention that the processed goods were actually received in their Unit at Cuddalore. The contention of the appeal is that after verification, the Department hold that assessee is not entitled to the credit. 3. The assessee has not appeared today and sought adjournment. I am not adjourning the case that I am holding in favour of the assessee on reading the facts o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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