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2011 (1) TMI 521 - AT - Central ExciseApplication for stay - Classification - Notification No. 162/86 dated 1st March, 1986 - Reversal of cenvat credit - whether there was challenge to the finding of the adjudicating authority about non-availability of the relevant purchase invoices for the relevant period arrived at by the said authority in its order, the learned advocate submitted that in view of specific ground in the Memo of Appeal about the availability of such invoices for verification by the department being sufficient to disprove the said finding, no separate ground of challenge to the said finding was raised - it is difficult to accept the contention about the failure of the lower authority in the matter of verification of records to ascertain the claim of the appellants or any lapse on its part in complying with the directions given by the Tribunal in its earlier order - prima facie findings which have been arrived for the decision in relation to the stay application - Decided against the assessee
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