9911796707
TMI Blog2015 (2) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant is engaged in manufacture of innerwear, leisure wear, sportswear, thermal wear and socks for men and women. After hearing both sides for some, we decided to deal with the appeal. Accordingly, the requirement of predeposit is waived and appeal is taken up for final decision. 2. The details of disputes, submissions, counter submissions and our conclusions are as under:- i. The firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y lapse was that invoices were addressed to head office. She submits that now the appellants have documents to show receipt of inputs at the job workers premises, receipt of finished goods at their Bommsandra unit and clearance on payment of duty. She submits that all these documents were available but have been seized by the Department. However, she submits that a set of documents to show that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver the very same table has been reproduced by the Commissioner and he has observed "I find that only in the following cases, the allegation is that the goods are not received by M/s. PIL and inasmuch as there is no evidence to indicate that the goods have been received by the assessees". It is surprising that out of demand for more than Rs. 2.53 crores probably arising because of the observations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n basic customs duty also in respect of inputs received from 100% EOU. The learned counsel submits that appellants have already reversed the amount disallowed which according to them has been wrongly taken. She submits that Rs. 9,33,163/- should not have been disallowed and credit has been taken correctly. This also can be verified when the matter is adjudicated again. iii. The next issue relates ..... X X X X Extracts X X X X X X X X Extracts X X X X
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