9911796707
TMI Blog2005 (8) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. Heard both sides and perused the record. 2.The impugned order has denied the appellant Modvat credit of about Rs. 18 lakhs. It has also imposed penalties. The finding is that the appellant was using non-duty paid inputs, while in records, showing that the inputs were duty paid. 3.The contention of the appellant is that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel is that if the evidence produced by the appellant had been taken into account, then the authorities would not have confirmed the demands. 4.On the other hand, the learned SDR, has pointed out that the chart filed by the appellant is full of contradictions, even though he admits that the facts stated in those charts or in the documents relating to those transactions have not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and discussion of relevant evidence. The demands raised, based on findings so reached, cannot be sustained. The matter requires to go back to the original authority for considering the case afresh. Accordingly, we set aside the impugned order and remand the case back to the original authority for passing a fresh order after giving proper consideration to the evidence produced by the appellant an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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