9911796707
TMI Blog2018 (7) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... ch - reversal of lesser amount than that of the actual amount availed on the inputs - Held that:- he Commissioner (Appeals) had given details of Purchase and Sale of the inputs during the relevant period. The Commissioner (Appeals) had merely proceeded on the basis of the statements/documents filed by the assessee and no verification was conducted - the case should be remanded to the Adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed. Both the misc. applications are disposed of accordingly. With the consent of both sides, the appeal itself is taken up for hearing. 5. Briefly stated the facts of the case are that the assessee is engaged in the manufacture of Metal Containers and Drums, Printed Sheet, Plastic Tin Sheet etc. classifiable under Chapter 72 and 73 of the First Schedule to the Central Excise Tariff Act, 1985 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . By the impugned order, the Commissioner (Appeals) set aside the adjudication order. Hence, the Revenue filed this appeal. The assessee also filed cross objection. 6. Heard both sides and perused the appeal records. 7. The Commissioner (Appeals) set aside the Adjudication Order on the ground that the allegation against the assessee is that the imported inputs were sold as such. But it cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appeal filed by the Revenue is silent on the aspect of limitation. 9. On perusal of the impugned order, I find that the Commissioner (Appeals) had given details of Purchase and Sale of the inputs during the relevant period. The Commissioner (Appeals) had merely proceeded on the basis of the statements/documents filed by the assessee and no verification was conducted. 10. In my considered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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