2008 (3) TMI 233

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..... he same on behalf of buyers - adjudication held that the aforesaid two elements of expenditure were reimbursement expenses to the Respondent so not includible in A.V. – no contrary evidence shown by revenue – order of adjudicating authority is legal - E/518/2007 - A-354/KOL/2008 - Dated:- 18-3-2008 - S/Shri P. Karthikeyan, Member (T) and D.N. Panda, Member (J) Shri Y.S. Loni, JDR, for the .....

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..... sal of Cenvat credit resulted with gain to the Respondents. There was suppression of fact by the Respondent in the document filed before the department without revealing the fact that separate commercial Bills were issued for realization of the inspection and transport charge. Therefore Appeal of the Appellant may be allowed reversing the order of adjudication. 3. Learned Counsel Dr. Samir Cha .....

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..... d proceeding was not maintable. That also finds place by a speaking order at page 4 of the order of adjudication. 4.1 Heard both sides and perused the record. 4.2 In the course of hearing, Revenue could not bring out any other evidence to hold contrary to the conclusion drawn by the learned Adjudicating Authority. The findings of the learned Adjudicating Authority below remained un-impeach .....

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