TMI Blog2012 (7) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... T AHMEDABAD] - Decided against assessee. - Appeal No. E/1514 of 2009 - - - Dated:- 6-7-2012 - Mr. M.V. Ravindran, J. For the Appellant: Shri A.S. Asthavadi, Advocate For the Respondent: Shri Manoj Kutty, Advocate JUDGEMENT Per: Mr. M.V. Ravindaran; This appeal is directed against Order in Appeal No. KS/131-133/SRT-II/2009 dated 30.06.2009 2. The relevant facts that arise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their jurisdiction. It is his submission that prior to year 2000, all the invoices which were raised were defaced by the jurisdictional range officer but post 2000, the said provisions having been withdrawn, there is no defacing of the invoices. It is his submission that during the relevant period, the appellant has filed a detailed statement regarding the receipt of raw material/ ingots and the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal in the case of Mohamed Sharif Rangwala and M/s. Akik Dychem in final order No. A/515-540/WZB/HAD/2012 dated 02.4.2012, will apply in this case as the issue was same and in that case the Bench comprising the Hon'ble Member Judicial, Mrs. Archana Wadhwa and Hon'ble Member Technical Mr. B.S.V. Murthy, had held that duty liability needs to be confirmed but there was only difference of opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aving been taken by the Division Bench, is binding on Single Member Bench. The ratio given by the Division Bench is against the appellants for availment of credit of duty paid on goods by Itisha. 7. In view of the fact that the issue has already been settled by the Division Bench, respectfully following the same I find that the appeal filed by the assessee needs to be rejected and I do so and im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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