2017 (4) TMI 315

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..... Respondent. ORDER It is brought out by learned counsel that the future sales have been denied by the authorities below with the apprehension that the goods imported were cleared later to the date of sales invoice. Their apprehension was not substantiated by any enquiry or investigation. 2. Para 2 of the show cause notice in Appeal No. C/42561/2014 only says that the goods cleared being la .....

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..... suspicion to hold against the appellant. Accordingly, the appeal is allowed. 6. In view of result of the appeal as above, early hearing application has become infructuous for which that is dismissed. C/EH/40059/2016 & C/42617/2014 7. In the present appeal, appellant's submission is that there was no endorsement of the condition of the notification that no Cenvat credit is admissible i .....

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..... declaration/non-specification of the duty element as to its nature and quantum in the invoice issued would itself be a satisfaction of the condition prescribed under clause (b) of para 2 of the Notification No. 102/2007." 11. Accordingly, the appeal is allowed. 12. In view of result of the appeal as above, early hearing application stands dismissed being infructuous. (Dictated and pro .....

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