2012 (6) TMI 248

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..... ier without any explanation to it - since now they have produced a table showing explanation it needs re-examination at the end of the adjudicating authority - remand the matter to the original adjudicating authority to examine the issue afresh. - E/94/11 Mum - - - Dated:- 3-4-2012 - Shri Ashok Jindal, Shri P.R. Chandrasekharan, JJ. Shri Mayur Shroff, Advocate for appellant Shri V.K .....

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..... interest and proposing imposition of penalty under Section 11AC of the Act. The show-cause notice was adjudicated and demand was confirmed. The matter was appealed before the Commissioner (Appeals). During the course of hearing before the Commissioner (Appeals), the appellant had produced some of the documents but found not relevant. In defence of the claim it is contended that they have used the .....

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..... ion, we are of the view that the appeal itself can be disposed of at this stage. Therefore, after granting waiver of pre-deposit of the demands, we take up the appeal for final disposal. 4. As discussed above, the demand has been raised on the debit notes issued by the appellant on their supplier which the appellant could not explain before the adjudicating authority/Commissioner (Appeals) sat .....

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