2018 (7) TMI 993

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pression of facts - second mode of billing was not declared in the ER-1 Returns - Held that:- The ld. A.R is correct in his assertion that department was only aware about the invoices on which duty had been paid and not with regard to supplementary invoices / billing done by the respondents, since the second mode of billing was not declared in the ER-1 Returns. This aspect has not been disputed by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ase are that the respondents herein were receiving duty paid chassis from Ashok Leyland Ltd. (hereinafter referred to as ALL). They took credit of duty paid on the said chassis, built cabin at Gummidipoondi unit and finally built dipper body with hydraulic system at their Ambattur unit. The respondents were clearing fully built chassis with the dipper body on payment of duty. However, they were al .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eals before this forum. 3. On behalf of appellant-Revenue, Ld.A.R Shri S. Govindarajan reiterates the grounds of appeal. He further disputes the conclusions of Commissioner (Appeals) on ER1 return by pointing out that in the ER1 returns filed by respondents details about the additional billing / supplementary invoices were not declared. 4. On the other hand, on behalf of the respondents, Ld. Cou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s, since the second mode of billing was not declared in the ER-1 Returns. This aspect has not been disputed by the respondents either before the lower authorities or even in the cross objections filed by them. We are afraid that the respondents cannot make a claim that the entire manner of billing both by Central Excise invoices and also by supplementary invoices for job work was known to the depa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 009 dt. 05.08.2009. The appeals of the department are therefore allowed. The cross objections of the respondents, which are more in the nature of written submissions and which also for some reason makes a prayer to set aside not the impugned order but the Order-in-Original dt. 05.08.2009 of the original authority, are also disposed of accordingly. ( Dictated and pronounced in court )
Case law .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X