2018 (9) TMI 1116

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..... of availing the credit, they had sufficient credit balance. The learned Counsel for appellant has prayed for a further chance to furnish the necessary documents - it is fit to remand the matter to the adjudicating authority so as to provide the appellant a further opportunity to produce the relevant documents - appeal allowed by way of remand. - Appeal No. E/40324/2018 - Final Order No. 42005/20 .....

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..... er due process of law, the Original Authority confirmed the demand of interest and imposed penalty. In appeal, the Commissioner (Appeals) upheld the same. Hence, this appeal. 2.1 On behalf of the appellant, the learned Counsel Ms. D. Naveena submitted that the appellant has reversed the credit immediately on being pointed out. The credit was availed inadvertently and that there was no intention .....

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..... the findings in the impugned order. 4. Heard both sides. 5. The short issue for consideration is whether the interest and penalties confirmed are sustainable or not. From the records it is seen that the appellant has not furnished necessary documents to establish that at the time of availing the credit, they had sufficient credit balance. The learned Counsel for appellant has prayed for a f .....

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