9911796707
TMI Blog2022 (6) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... excisable goods and is issuing invoices based whereupon appellant's customers are availing the credit. During the scrutiny of appellant's record, Department observed that they have passed on wrong credit to the customers on various counts including the unspecified documents, without having proper documents and the excess credit/ double incidence of duty has been passed on. Accordingly, vide Show Cause Notice No.1369 dated 2nd May, 2012, an amount of Rs.1,30,243/- allegedly to have been passed by the appellant to their buyers on basis of invalid duty paying documents was proposed to be disallowed and accordingly to be recovered from the appellants alongwith the other amounts of Rs.3,799/-, Rs.7,144/- and Rs.13,453/- appropriate inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 is confirming no alleged fault to be apparent on the part of the appellant. The said report was also very much before Commissioner (Appeals), who has miserably ignored the same. It is emphasized that pursuant to the said verification report and the perusal of all the documents provided by the appellant, the allegations in the impugned Show Cause Notice stands falsified. The order under challenge is liable to be set aside at this count also. It is submitted that in view of the documents specifically the invoices re-calculation and re-consideration is utmost necessary to falsify the impugned demand confirmed. Appropriate order while setting aside the order under challenge is accordingly requested. 5. Ld. DR on the other hand has submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been mentioned by ld. D.R. It is also to be reconsidered as to whether the documents on record including the invoices are with respect to the amounts mentioned in the Show Cause Notice and whether those documents are sufficient. to falsify the allegations in the Show Cause Notice. This re assessment and re-consideration is only possible at the end of the adjudicating authority below itself. Matter accordingly is remanded to Commissioner (Appeals) to reconsider the entire matter in the light of the documents produced by the appellant. Liberty to appellant is given to supply any document, in addition, if it is required to Commissioner (Appeals) who is also required to decide the matter within four months of receiving the copy thereof. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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