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TMI Blog2016 (12) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... en filed by the appellant against Order-in-Appeal Order-in-Appeal No.56/JSR/2012 dated-18/04/2012 passed by Commissioner (Appeals), Ranchi as first appellate authority. Under this Order-in-Appeal dt. 18/4/2012 first appellate authority upheld the Order-in-Original No. 01/S. Tax/2011 dated-31/1/2011 passed by the Adjudicating authority. 2. None appeared for hearing when the case was called o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise, Jamshedpur to the appellant. Learned A.R. thus strongly defended the order passed by the first appellate authority. 4. Heard the Learned A.R. & perused the case records. As per the provisions contained in Rule 3 (1) (xi) (ii) of CCR Cenvat Credit of Services received by a manufacturer prior to 10/9/2004 is not admissible . As per Annexure-I of Show Cause Notice dated 8/9/2009, the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided the soft copy or the hard copy of the said register to the dept. It is also not their claim that their hard disk has been seized by the dept. However the appellant want the dept. to provide the RG 23Asl. No. in respect of the above mentioned invoice from the dept. I am unable to understand their logic and find that the appellant have no intention to prove their innocence. They would rather ..... X X X X Extracts X X X X X X X X Extracts X X X X
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