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TMI Blog2016 (11) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... udicial) Present for the Appellant: Shri Vikrant Kackria, Sudeep Singh, Advocates Present for the Respondent: Shri V.K.Trehan, R.K. Sharma, AR ORDER The appellants are in appeal against the impugned order. 2. As the issue in all these appeals are common, therefore, they are taken up together for disposal by this common order. 3. The Brief facts of the case are that M/s. J.K.Jindal & so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d was confirmed against the manufacturers/buyers by denying the credit alongwith interest and penalties imposed on all the appellants. Aggrieved with the orders the appellants are before me. 3. Learned Counsel for the appellants submits that all the appellants have admitted that the dealers have supplied the goods and they received the goods. Moreover, investigation also revealed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the goods as directed by this Tribunal in the earlier round of litigation. Therefore, the Commissioner (Appeals) has rightly denied the credit to the appellant. 5. Heard the parties and considered the submissions. 6. It is the second round of litigation. In the earlier round of litigation, the matter was remanded back to the adjudicating authority for de novo adjudication to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for M/s A.R. Alloys and Northern India Steel Rolling Mills to produce evidence, if any, relating to transport of such consignments instead of merely making a submission that the goods have been received and utilised. 9. On the above grounds, I deem it appropriate to remit the matter to the original authority for fresh consideration of all the issues. 7. On going through the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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