9911796707
TMI Blog2010 (7) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... amendment to the prayers in the appeal memorandum and the same is allowed. 2. This is an appeal by the department against the order of the Commissioner (Appeals) No. 57/C.E./APPL/LDH/2007 dated 5-3-2007 by which order of the original authority which was in favour of the respondent in so far as the same related to dropping of the demand relating to 16 invoices was upheld. 3. The respondent rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was doubted and show cause notice was issued proposing denial of the credit. 4. The proposal of denial of credit was to some more invoices and which have been denied to them and there is no grievance by the respondent against the same. The original authority drooped proceedings on the proposal for denial of credit in respect of 16 of the invoices and the said decision stands upheld by the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. This action of the transport owners cannot be the cause for doubting the documents based on which the respondents have taken credit. M/s. Majestic Industries Ltd. were a manufacturer themselves and they also had a registration as a dealer from another address. The evidence relied upon do not throw any doubt about the receipt of the materials by the respondent. Under these circumstances, the ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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