9911796707
TMI Blog2018 (7) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, the denial of credit on the basis of 3rd party report is not justified - appeal allowed - decided in favor of appellant. - Excise Appeal Nos.75064 to 75067/2018 - FO/75837-75840/2018 - Dated:- 15-3-2018 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER Sri B.N. Chattopadhyay, Consultant - FOR APPELLANT(S) Sri D. Haldar, A.C. (A.R.) - FOR THE RESPONDENT(S) ORDER Per P.K. CHOUDHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,000.00 each on Shri Anand Singh Baid and Shri Karan Singh Baid, both Directors of the appellant company. 3. By the impugned Order, the Commissioner (Appeals) rejected the appeals filed by the appellants and upheld the Adjudication Order. Hence the appellants filed these appeals. 4. Heard both sides and perused the appeal records. 5. The Learned Counsel appearing on behalf of the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds from M/s. DSL. It appears that the Central Excise Officers had not examined the documents placed by the appellant. In such situation, the denial of credit on the basis of 3rd party report is not justified. The Learned Authorised Representative for the Revenue relied upon the decision of the Tribunal in the case of M/s. Om Shakti Smelters Pvt. Ltd Vs. Commissioner of Central Excise, Kolkata, Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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