TMI Blog2011 (11) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... credit - original adjudicating authority accepted the position, but denied the credit on the ground that goods supplied under invoices and delivery challan issued by the customers are different – appeal rejected by Commissioner (Appeals) without dealing the appellant's plea – Held that:- The legal issue having been decided in favour of the assessee by the original authority it was not open to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposit of duty Rs.24,299/- and penalty of Rs.5,000/-, I proceed to decide the appeal itself as the short issue involved in the present appeal. 2. The applicants/appellants are engaged in the manufacture of electrical stampings and die cast rotors. They cleared the said goods under the cover of invoices to their customers, who rejected the same and sent back to the appellants under the cover of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lan the same should be considered as duty paying document and the credit should be allowed on the same. For the above proposition, they relied upon the Tribunal's decision in the case of BAPL Industries Ltd. vs. CCE, Coiibatore-2006 (198) ELT 587(Tri.). 4. It is seen that the original adjudicating authority has accepted the position, but denied the credit on the ground that goods rejected and se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notice. Even the Commissioner (Appeals) has not dealt with same. 6. Learned SDR appearing for the Revenue submits that the fact that as to whether the goods received by the appellants were the same very goods which were originally cleared by them is required to be verified, even though there may not be a specific allegation to that effect in the show cause notice inasmuch as invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants did not get an opportunity to establish the same (as there was no allegation in the show cause notice), I set aside the impugned order and remand the matter to the original adjudicating authority for verification and reconsidering the appellants, claim. Needless to say that the appellants would be given an opportunity for the same. 9. The stay petition as also appeal gets disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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