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TMI Blog2017 (7) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... t this stage, to reach to rational a conclusion, as to whether the invoices raised were fake and fictitious, the matter is remanded to the adjudicating authority to examine the genuinity of such invoices, the time gap between raising of the invoices and cancellation thereof, etc. - matter on remand. Generation of scrap - demand - Held that: - records do not reveal why that has not suffered duty. On that count, the appeal is dismissed. Penalty - interest - Held that: - to the extent of duty demand sustained as discussed thereinbefore, penalty shall be leviable and duty unpaid shall follow interest. Appeal allowed by way of remand. - E/1532/2006 - A/87689/17/EB - Dated:- 19-4-2017 - Shri D N Panda, Judicial Member And Shri C J Mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed. 3. The second count of the demand relates to clearance of goods against disputed invoices involving duty amount of ₹ 53,62,232/- were whether real and credit of duty was rightly taken. Revenue alleges that the invoices were fictitious and false. The reason why those were created, the appellant failed to explain for the reason best known to it. Appellant says that it was pleaded before the adjudicating authority as is exhibited by para 10 of the adjudication order that the buyers did not take delivery of the goods and the duty paid on such invoices were taken as credit cancelling the invoices. 4. Details of invoices involving the above said duty not being available on record for examination at this stage, to reach to ration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not suffered duty. On that count, the appeal is dismissed. 7. So far as the rejection of finished goods returned by the customer is concerned, on examination, no merit comes up. Therefore on this count the appeal is dismissed. 8. Appellant prays that penalty aspect may be looked into by the adjudicating authority on the basis of his finding on the aspect of the remand made as above. There is no difference to this proposition. Appellant is permitted to argue both on facts and law and learned Authority examining gravity of the matter shall pass appropriate order. However to the extent of duty demand sustained as discussed thereinbefore, penalty shall be leviable and duty unpaid shall follow interest. 9. In the result the appeal is re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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