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TMI Blog2018 (11) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... of credit balance as on September, 2011 and the non-utilization as pleaded by the Ld. Advocate vis-à-vis the tabular statement filed in the Appeal Memo, the same requires factual verification by the adjudicating authority and hence, the impugned Order set aside and case remanded back to the file of the adjudicating authority to ascertain these factual aspects - appeal allowed by way of remand. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and penalty. On appeal by the assessee before the first appellate authority, the Commissioner (Appeals), has given a partial relief. On further appeal by the assessee, this Tribunal vide Final Order No. 42047/2016 dated 28.10.2016 had remanded the matter back to the file of the lower authority with some directions and the adjudicating authority in the remand Order had dropped the demand towards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from April, 2008 to September, 2011. She further pleaded that due to the Thane Cyclone in the year 2011, the appellant s unit was devastated and the appellant s machineries/books/documents/invoices etc., were all washed out for which reason they could not furnish the relevant documents and substantiate their eligibility of credit, in time, before the lower authority and further points out after re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is binding on the lower authority as well, as long as the said Orders are not set aside or reversed by higher fora. 8. However, in the peculiar facts of this case as to the availability of credit balance as on September, 2011 and the non-utilization as pleaded by the Ld. Advocate vis- -vis the tabular statement filed in the Appeal Memo, the same requires factual verification by the adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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