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TMI Blog2017 (10) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and in reply to the show cause notice have not been found untrue nor any adverse material available on record before the court below - appeal allowed - decided in favor of appellant. - E/2724/2008-EX[SM] - A/71036/2017-SM[BR] - Dated:- 10-3-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Miss. Stuti Saggi, Advocate (Amicus Curie) for the Appellant Shri D.K. Deb, Asstt. Commr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise duty paid on both the invoices. During scrutiny of the refund claim, it has been observed that the appellants had supplied the goods on the basis of Purchase Orders received form M/s. Maya Appliances (P) Ltd. from time to time. On the basis of these Purchase orders, the appellants supplied the goods and discharged the duty liability at their end. The appellants had not enclosed any agre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the party (appellant) to produce all the evidences at the time of showing cause upon which they intended to rely in support of their defence. The adjudicating authority rejected the refund claim amounting to ₹ 50,987/- vide above impugned order-in-original. 2. Being aggrieved, the appellant preferred the appeal before Commissioner (Appeals) who was pleased to reject the appeal confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transaction value. This fact of there being no tampering in the transaction value is further affirmed by the letter of the buyer namely Maya Appliances (P) Ltd. dated 29 th September, 2006 wherein they have returned the supplementary invoices stating that due to non sanction, the following invoices are returned back to you original duplicate (for transporter) copies. Kindly send acknowledge whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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