TMI Blog2011 (5) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that the officers visit the factory of the assessees and satisfy themselves as to the availability of the spectrometer in question in the factory - Hence, set aside the impugned order and remit the case to the adjudicating authority. - E/14/2011 - - - Dated:- 20-5-2011 - Ms.JYOTI BALASUNDARAM, J. Shri M.Rajendran, Advocate For the Appellants Shri C.Rangaraju, SDR For the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side and the case remitted for the purpose of visit and inspection by the Central Excise officers so as to enable the assessees to establish the availability of the machine imported by them in their factory. He submits that once the assessees establish that the machine was available in their factory, even though they would not challenge the reversal of credit by way of seeking re-credit thereof, p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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