2010 (7) TMI 344

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..... ourse of manufacturing process - assessees collected an amount from the job workers by raising debit note to the extent of loss occurred, cannot be a ground for demanding reversal of credit – Appeal is allowed - E/608/2009 - 828/2010 - Dated:- 30-7-2010 - Ms. Jyoti Balasundaram, Vice-President REPRESENTED BY : Shri S. Kandasamy, Consultant, for the Appellant. Ms. Indira Sisupal, .....

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..... ed period of limitation, and also proposing imposition of penalty. The notice was adjudicated by the Assistant Commissioner who confirm the demand together with interest and impose penalty of equal amount, his order was upheld by the Commissioner (Appeals); hence this appeal. 2. I have heard both sides. There is no dispute that the inputs became damaged or defective during process. The CEN .....

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