2018 (2) TMI 536

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..... t is necessary that the documents furnished by the appellant would need to be examined - appeal allowed by way of remand. - E/87457/2015 - A/92043/2017 - Dated:- 15-9-2017 - Shri C J Mathew, Member (Technical) Shri Archit Agarwal, Advocate for appellant Shri Ahibaran, Additional Commissioner (AR) for respondent Appellant, M/s SP Fabricators Pvt Ltd, were proceeded against for reco .....

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..... ds were transferred to them duly endorsed invoices which also certifies that the transferor had not availed credit of duty on those goods. Furthermore, according to them, the first appellate authority had failed to consider the extracts of the invoice register and the sample copies of the invoices. Reliance is also placed on the decision of the Honble High Court of Bombay in Marmagoa Steel Ltd v. .....

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