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TMI Blog2018 (10) TMI 1471X X X X Extracts X X X X X X X X Extracts X X X X ..... ertions or corrections - Held that:- Since the SCN points out that only the photocopy of certain invoices were produced without any reference to corrections or insertions, the same having not put across for rebuttal could be made a ground to raise demand - the adjudicating authority has travelled beyond the Show Cause Notice as well as the Order of remand - appeal allowed - decided in favor of app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notice dated 25.01.2011 was issued which culminated in Order-in-Original No. 14/2011 dated 29.07.2011 wherein, the proposals in the Show Cause Notice were confirmed; the appellant was unsuccessful in its first appeal before the Commissioner of Central Excise (Appeals), Chennai, who vide Order-in-Appeal No. 92/2013 dated 09.12.2013 dismissed the first appeal; thereafter, an appeal was filed befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices for goods/sales returned; that only the photocopy of invoices raised were produced and that the purchasers who returned the goods were very small individuals who did not have any facilities to prepare documents, was not acceptable. In the first Order-in-Original No. 14/2011 the same set of reasons were adopted, as is evident from paragraph 20 of the said Order. This Bench had in the first rou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original No. 06/2016 and the impugned Order of the Commissioner (Appeals) and on consideration of the above contentions of the Ld. Advocate, I find that there is no doubt raised as pleaded above and since the Show Cause Notice points out that only the photocopy of certain invoices were produced without any reference to corrections or insertions, I am of the view that the same having not p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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