9911796707
TMI Blog2012 (11) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... tions are filed for the waiver of pre-deposit of amounts confirmed by lower authorities as ineligible cenvat credit and interest thereof and also the amount of penalties imposed on the appellant. 2. The issue involved in this case is regarding availment of cenvat credit of service tax paid on the outward transportation of the goods i.e. Cement from the appellant s factory to their client s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duced but has held against the appellant only on the issue that the appellant has not produced the entire set of purchase orders for verification. It is his submission that the judgment of the Hon'ble High Court of Punjab & Haryana in the case of Ambuja Cements Limited 2009 (14) STR 3 (P&H) will be applicable in this case, as the Hon'ble High Court has decided the place of removal in case of FOR b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced few specimen purchase orders and other documents before the first appellate authority to canvas their point that the goods cleared from the factory premises are on FOR basis. It also seems that the first appellate authority has not disputed this fact. We find that the first appellate authority has not allowed the appeal only on the ground that they could not produce further documents to him t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing the principles of natural justice. The appellant will also cooperate with the adjudicating authority to produce the documents as and when required for verification. We make it clear that it is left to the adjudicating authority to call for the documents in his respective office or to depute some person to the appellant s factory for verification of the said records. Stay petitions and appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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