9911796707
TMI Blog2014 (2) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... inst Unit No.1 of the appellant and the same is prejudice. Therefore, impugned proceedings at this stage are not warranted. Therefore, the impugned order is set aside and the matter is remanded back to the adjudicating authority to follow the consequences of the matter pending against Unit No.1 - Decided in favour of assessee. - Appeal No.E/1729/05 - Mum - - - Dated:- 29-11-2013 - Mr. Ashok Jin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the strength of invoices. These facts are not in dispute. On an investigation, it was noticed that Unit No.1 are not paying duty properly. Therefore, during the course of investigation the appellant raised supplementary invoices for the differential value considering the various expenses to be included in the value of excisable goods and paid duty thereon under protest. On these supplementary in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re entitled for credit in this proceedings and if the demand is dropped against Unit No.1 then the appellant is not entitled for the credit. 4. Heard both the sides and considered the submissions. 5. As this Tribunal has remanded the matter back to the adjudicating authority for demand of duty against Unit No.1 of the appellant and the same is prejudice. Therefore, impugned proceedings at this ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
