2007 (2) TMI 557

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..... rder]. This is an appeal against the order of Commissioner (Appeals) dated 6-12-2006. The issue was decided by the original authority on 28-12-99 and by the Commissioner (Appeals) on 12-12-2000 and came before the Tribunal and the Tribunal on 28th July 2005 remanded the matter to the Commissioner (Appeals). Commissioner (Appeals) vide his order dated 27-2-06 remanded it further to the origin .....

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..... d 20-1-99, 1019 dated 20-1-99, 1036 dated 24-1-99, 1035 dated 24-1-99, 1044 dated 25-1-99, 1043 dated 25-1-99, 1066 dated 31-1-99 and 1065 dated 31-1-99 all issued by M/s. Vinubhai Steel Co. Pvt. Ltd., Bhavnagar in favour of the appellant-company. The total amount involved in these eight invoices is Rs. 11,58,579/- and the deemed credit involved is Rs. 1,39,029/-. (c) The appellant company issu .....

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..... vocate submits that violation, if any, of the condition can be attributed only in respect of goods supplied under Invoice No. 1035 dated 24-1-99 and on this ground denial of deemed credit on all the 8 invoices is not legal. He concedes to the denial of credit in respect of invoice No. 1035 dated 24-1-99. 5. The issue has a long chequered history. The adjustment of pending amounts while making pa .....

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