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2018 (7) TMI 993

e invoices on which duty had been paid and not with regard to supplementary invoices / billing done by the respondents, since the second mode of billing was not declared in the ER-1 Returns. This aspect has not been disputed by the respondents either before the lower authorities or even in the cross objections filed by them - the respondents cannot make a claim that the entire manner of billing bo .....

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t the respondents herein were receiving duty paid chassis from Ashok Leyland Ltd. (hereinafter referred to as ALL). They took credit of duty paid on the said chassis, built cabin at Gummidipoondi unit and finally built dipper body with hydraulic system at their Ambattur unit. The respondents were clearing fully built chassis with the dipper body on payment of duty. However, they were also raising .....

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s before this forum. 3. On behalf of appellant-Revenue, Ld.A.R Shri S. Govindarajan reiterates the grounds of appeal. He further disputes the conclusions of Commissioner (Appeals) on ER1 return by pointing out that in the ER1 returns filed by respondents details about the additional billing / supplementary invoices were not declared. 4. On the other hand, on behalf of the respondents, Ld. Counsel .....

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e the second mode of billing was not declared in the ER-1 Returns. This aspect has not been disputed by the respondents either before the lower authorities or even in the cross objections filed by them. We are afraid that the respondents cannot make a claim that the entire manner of billing both by Central Excise invoices and also by supplementary invoices for job work was known to the department. .....

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