9911796707
TMI Blog2007 (6) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... er]. - These four appeals are against the order of the Commissioner (Appeals) Nos. 594 to 597/2005/282 to 285 (Raj)/Commr(A)/MM/Raj, dt. 30-12-05. 2. Heard both sides. 3. The relevant facts, in brief, in respect of each case, are as follows : 3.1 In respect of the appellant M/s. Jaltarang Prints (Appeal No. 464/2006), they filed declaration dt. 26-5-03 seeking deemed credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 5,000/-. The order has been upheld by the Commissioner (Appeals). 3.3 In respect of the appellant M/s. Ambika Industries, (Appeal No. E/466/2006), the declaration filed by them indicated that the goods were available in the factory, but the show cause notice, order-in-original, order-in-appeal, proceeds on the ground that the material was at a premises other than the factory premises. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de No. B3/3/2003-TRU, dt. 28-5-03, taking of credit in respect of material lying at places other than registered premises subject to the conditions mentioned therein, are permissible. Learned Advocate also relies on the order of the Tribunal in case of M/s. Pooja Textiles, No. A/217/WAB/ Ah'bad/07, dt. 17-1-07. 5. Learned DR reiterates the findings of Commissioner (Appeals). He also concedes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed suitably that in the case the declared stock as on 31-3-2003, is kept in a place other than the registered/to be registered premises, the address of the said premise or premises where such stock is kept, must be declared by the assessee in the stock declaration." 9. There is no dispute that in respect of the goods which are lying within the factory premises as on 1-4-03 credit will be ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory. The appellant has also not raised this point at earlier stages of the proceedings. 10. In the light of above, I allow the appeal relating to M/s. Jaltarang Prints, M/s. Madhukar Processors and M/s. Vishwanath Prints with consequential relief. As regards the appeal by M/s. Ambika Industries is concerned, the order of Commissioner (Appeals) is set aside, matter is remanded back to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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