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TMI Blog2017 (1) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ection given by the Tribunal has not been properly complied with by the appellant. I therefore of the view that one more opportunity can be given to the appellant to satisfy to the Adjudicating authority about correlation - Appeal allowed by way of remand. - APPEAL No. E/1850/06 - ORDER No.A/88194/16/SMB - Dated:- 27-6-2016 - Mr Ramesh Nair, Member (Judicial) Shri. R. Sundaram, Advocate fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nial of Modvat credit of ₹ 30,84,991/- under Rule 57I (I)(ii) of erstwhile Central Excise Rules, 1944 and also proposed to imposed equal amount of penalty under Rule 57I(4) and demanded interest under Rule 57I (5) of Central Excise Rules, 1944. In the adjudication, the adjudicating authority vide order in original No. 11/COMMR/V/2002 dated 15/4/2002 disallowed the modvat credit amounting to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbai)] and also stated that if the appellant produce co-relation between quantity of HR/CR coils and HR/CR sheets, the modvat credit can be allowed. The appellant has not properly complied with the direction of the Tribunal as they have not given the correlation as asked for. Therefore the Adjudicating authority confirmed the whole demand as proposed in the show cause notice. Aggrieved by the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submissions made by both sides and perused the record. 6. I find that there is no dispute that the appellant have received HR/CR sheets whereas dealer invoices under which the said goods was received showing description as HR/CR coils. Due to this difference in desc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew that one more opportunity can be given to the appellant to satisfy to the Adjudicating authority about correlation. I therefore set aside the impugned order and remand the matter to the Original Adjudicating authority. The appellant is directed to produce correlation between HR/CR coils received by the dealer and HR/CR sheets supplied to the appellant after cutting of the coils. The adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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