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TMI Blog2012 (9) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... ies along with interest and 25% of the amount towards penalty the appellant should be put to some condition in order to hear and dispose the appeal, thus directed accordingly to deposit an amount of Rs.2.50 lakhs within a period of eight weeks from date of order. - E/37/2012 - - - Dated:- 7-8-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri Nirav Shah, Adv.: for Assessee. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared the inputs as such and invoices were prepared by them. It is his submission that the inputs as such could not have been cleared, if they would not have received the said inputs. It is also his submission that the appellant had raised debit notes for reduction in the value of the goods/input supplied to their purchaser on the ground of quality problem, which also evidences that the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition appeal itself for disposal. 5. After considering the submissions made by both sides and perusal of the records, we find that as regards the inputs which were alleged to have been not received by the appellant, the appellant is able to show some evidence in the form of debit note raised by them for the quality dispute. 6. In our view, the issue needs detailed appreciation of the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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