TMI Blog2018 (2) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... the verification of records of the Appellant - the Appellant should be extended an opportunity to produce the relevant records which they wish to rely in their support - appeal allowed by way of remand. - E/86396/2014-SM[BR] - A/91771/2017 - Dated:- 29-12-2017 - Shri Ramesh Nair, Member (Judicial) Shri Mayur Shroff, Advocate for Appellant Shri Ajay Kumar, Addl. Commr. (A.R) for res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her submits that the demand of ₹ 6291/- has been wrongly confirmed on the ground that the Appellant has failed to prove that the other quality material was used whereas the said debit note was raised for inferior quality of goods. In case of demand of ₹ 3,41,774/- the goods were used and were line rejection and the demand has been made that the Appellant has not established any nexus b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me has been accounted for through debit notes at the end of financial year. Further other expenses of loading/ unloading/ freight/ octroi were also added which resulted into change of value than the invoice value of suppliers or invoices raised for sending back the rejected goods. That the Appellate Commissioner also held that the debit notes and credit notes were passed on the same day hence appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time barred on which no finding has been given by the Commissioner (Appeals) and that cum duty benefit was also not given to them. The Ld. Counsel thus prays to set aside the demands. 3. Shri Ajay Kumar, ld. Addl. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the demand is sustainable on debit notes raised by the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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