2018 (8) TMI 405

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ngh, Supdt. (AR), for Respondent ORDER Per: Archana Wadhwa As the matter has come up on record a number of times, we are not inclined to accept the request of adjournment. Accordingly, we have heard the learned A.R. and have gone through the impugned order. 2. The appellant is engaged in the manufacture of sugar and shortage of their final product was detected at the time of visit of officer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... settled by the Hon'ble Allahabad High Court or any other decision, which appellant may choose to refer to and rely upon. 4. Another demand of around Rs. 1.50 crores stands confirmed by denying the credit in respect of various steel items like Shape, Section, Angle, Rod, Plates, HR Coil, Channel, Joist, etc. used for fabrication of structure, shades and other civil work. The said denial is based .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as also for examining the applicability of the said decision of Hon'ble Gujarat High Court in the case of M/s Mundra Ports & Special Economic Zone Ltd. (supra), we deem it fit to remand the matter to Original Adjudicating Authority. 5. Inasmuch as, the matter is being remanded on the above two grounds, we leave the other issues open relating to small amounts relating to denial of credit of the se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X