TMI Blog2018 (2) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside - appeal allowed - decided in favor of appellant. - E/ CROSS/157/2011, E/1001/2011, E/988/2011-EX[SM] - A/70001-70002/2018-SM[BR] - Dated:- 27-12-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajesh Chhibber (Advocate) -for Appellant(s) Shri Gyanendra Kumar Tripathi (Asstt. Commr.)AR - for Respondent(s) Per: Anil G. Shakkarwar Above stated two appeals are a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the officers that the said scrap was non-cenvatable. On contest the issue was decided through Order-in-Original dated 21.10.2010 through which said Cenvat Credit was disallowed and equal penalty was imposed. The manufacturer appellant preferred appeal before Commissioner (Appeals) which was decided through impugned Order-in-Appeal. The Ld. Commissioner (Appeals) upheld the confirmation of demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 87 (All.). He has submitted that the Honble High Court has held that it is impractical for an assessee to go behind the records maintained by the first stage dealer and also submitted that Honble High Court has held that if the assessee acted with all reasonable diligence in its dealing with the first stage dealer within the meaning of Rule 9(3) of Cenvat Credit Rules, 2004, the responsibility o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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