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TMI Blog2018 (6) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... rials and packing list - Held that:- The adjudicating authority, may verify the figures again. If according to the ld. Advocate, the figures are correct, the adjudicating authority would pick up the same figures again and there is no harm in verification of the same - It is also a fact that in the operative part of the order, the original adjudicating authority has not referred to dropping of dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter hearing both the sides duly represented by Shri Mehul Jivani, ld. Counsel appearing for the appellant and Shri S. Nunthuk Shri P. Junega, ld. DRs appearing for the Revenue, I find that the disputed issue relates to the raw materials/packing materials written off by the appellant. The appellants have admitted that while writing off the said items, they have to reverse the Cenvat credit availe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same as a non-speaking order. Accordingly, he remanded the matter on the said count for re-verification. As regards, the assessee s appeal, he upheld the duty confirmation to the extent of ₹ 14,359/- along with penalty. The said order of the Commissioner (Appeals) is impugned before Tribunal. 4. Ld. Advocate appearing for the appellant draws my attention to the relevant paragraph o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified dropping of the demand in respect of reversal of Cenvat credit in respect of written off of raw materials and packing list. He submits that even if the Assistant Commissioner has gone by the report by the Supdt., the assessee is not at a disadvantageous position if the said figures are again verified. 6. After considering the submissions made by both the sides, I agree with the ld. AR tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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