TMI Blog2014 (8) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... ord, but the said fact become clear from the earlier order of the Commissioner as also from the order of the Tribunal. As such, when the Tribunal remanded the matter with specific direction to examine the 52 invoices, which also stand examined by the Commissioner, it was not open to the Commissioner to decide the matter on the basis of percentage use of strips in question. In as much as there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... five lakh only) and ₹ 15,000/- (Rupees fifteen thousand only) stand imposed on Shri Rajeev Shukla, Managing Director and Shri I A Siddiqui, Excise officer under Rule 13 of Cenvat Credit Rules, 2001-2002. 2. The appellants M/s. Trident Industries are engaged in the manufacture of various sound recording / producing apparatus or mechanism. They were availing the benefit of Cenvat credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved as under:- 4. The benefit of MODVAT Credit was denied in respect of 52 invoices on the ground that the appellants failed to produce the duty paying documents. Now the appellants have produced the photocopies of the invoices and also produced original duplicate for transporters invoices during the hearing of the appeals. Therefore, the matter requires reconsideration. The impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s much as the appellants unit was found to be closed. He finally concluded that the maximum quantity of CRCA strips per piece should be around 865.60 gms than the quantity of 918.551 MT shown by the appellant. He accordingly confirmed the demand. 5. The appellants contention is that apart from the TDMs and CD mechanisms, the appellant is also engaged in the manufacture of DC Micromotors and toy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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