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2017 (9) TMI 1437

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..... pute in the second appeal is covered in the first appeal. Further, the appellant requested for re-quantification of the demand as per reconciliation statement - the appellant should be given an opportunity to place the reconciliation statement in the interest of justice - appeal allowed by way of remand. - ST/52/07 & ST/70857/13 - FO/A/75992-75993/2017 - Dated:- 27-3-2017 - Shri P.K. Choudhary, .....

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..... ntained by the appellant. Out of the above demand, the sum of ₹ 97.00 Lakhs has not been paid by them through TR-6 Challans, but claimed to have been paid through book transfer by M/s. B.S.N.L. to their Head Office (DOT) at Ranchi, who in turn paid to the excise department. The period of dispute in this appeal is October, 2000 to March, 2006. 3. Appeal No.ST/70857/13 relates to the period .....

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..... s not payable and on reconciliation of their records the amount payable, if any, would be much lesser than what has been claimed by the department. 5. Heard both sides and perused the appeal records. 6. On perusal of the records, we find that the appellant already made a pre-deposit of ₹ 3.00 Crores in terms of the stay order passed by this Tribunal. It is contended that there is an ov .....

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