9911796707
TMI Blog2002 (1) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against the order of Commissioner (Appeals) who has disallowed the credit availed on the inputs. The appellants have filed an application and the registry has placed a letter from them to indicate that they were not able to appear today due to unavoidable circumstances and have requested to decide the matter on merits; in this letter it is further submitted, that the Commercial invoice issued b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit can be varied, only if a subsequent inquiry was made at the supplier s end and it was established that M/s. Amal Rasayan Ltd. have not paid duty. Since no such finding is forthcoming, denial of credit or its variance at the recipient s end cannot be made. Revenue has also failed to indicate why duty payment from credit accounts under Rule 56A, as in this case is not duty payment or how the inp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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