TMI Blog2010 (7) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... ced, accepted – appeal is allowed - E/680/2008-SM(BR) - 843/2010-SM(BR)(PB) - Dated:- 22-7-2010 - Shri M. Veeraiyan, Member (T) REPRESENTED BY : Shri Ravi Raghvan, Advocate, for the Appellant. <?xml:namespace prefix = st2 /> Shri I. Baig, SDR, for the Respondent. [Order (Oral)]. - This is an appeal against the order of the Commissioner (Appeals) No. 143/CE/APP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise authorities were seeking copies of the bills of the entry for defacement, they exchanged correspondence with the jurisdictional Central Excise authorities and the DRI seeking copies of such documents. The DRI officials gave the copies of the documents periodically. For example, by letter dated 8-11-05, they gave copies of 7 bills of entry. By letter dated 11-8-04 they requested for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld. He also relies on the decision of the Tribunal in the case of Paramount Communication Limited v. C.C.E., New Delhi reported in 2004 (176) E.L.T. 366. 6.I have carefully considered the submissions from both sides. On perusal of the show cause notice dated 29-4-97, it is noticed that the show cause notice was issued for denying the credit of Rs. 21,99,936.90 alleging that the copies of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available record, it is seen that they have released such documents on 31-8-04 and 8-11-05. Under these circumstances, the claim of the appellants that the documents were in the custody of the DRI and perhaps they have misplaced and therefore, they have not been able to get them and produce the same to the authorities for defacement deserves to be accepted. 7. In view of the above, the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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