TMI Blog2016 (10) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... curement of materials against duty paying invoice No.21538 dated 28.04.1996 which needs to be verified as a valid document. Matter is remanded to the adjudicating authority for verification of the records and to pass order in accordance with law - appeal allowed by way of remand. - E/160/08 - FO/A/76172/2016 - Dated:- 24-10-2016 - Shri P.K. Choudhary, Member(Judicial) Shri Pankaj Kr. Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... containing 54 M.T. were misplaced in transit by the Railways. The said goods, after continuous follow up were brought to the factory on 03.10.1996 and 07.10.1996 under invoice reference No.21471 dated 27.03.1996, 21538 dated 28.03.1996 and the corresponding MODVAT was availed on 15.10.1996. This fact was duly intimated vide letter dated 25.02.1997. Show cause notice demanding recovery of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... splaced by the railways, which were received after continuous follow-up and finally placed for unloading on 30.09.1996. After receipt of the materials, the MODVAT Credit against the said 2 Nos. of invoices were taken on 15.10.1996 upon making necessary endorsement and entry in RG-23A register. However, when the railway authorities vide letter dated 12.12.1996 subsequently confirmed that the 2 wago ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of materials against duty paying invoice No.21538 dated 28.04.1996 which needs to be verified as a valid document. 4. In view of the above discussion, I set aside the impugned order to the extent of confirmation of demand of duty and imposition of penalty and the matter is remanded to the adjudicating authority for verification of the records and to pass order in accordance with law. Needless t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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