2018 (8) TMI 491

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..... Revenue (s) ORDER Per Shri Bijay Kumar : The present appeal has been filed by Appellant against Order-in- Original No.06-08/ST/Commissioner/2008 dated 29.02.2008 passed by Commissioner of Central Excise & S.Tax, Patna. In the impugned order, the demand have been confirmed by the Adjudicating Authority on the ground that the appellant has not been able to produce the original duty paying docum .....

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..... at this fact cannot be denied. 4. M/s BSNL, Area Offices, have availed credit on the strength of photocopy of the invoices distributed to them, which are separately registered with the Service Tax Department. It is a fact that M/s BSNL procured the duty paid goods on the single invoices, which are required to be allotted to the different Area/Branch, which are separately registered for the purpos .....

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..... sh, so as to avoid the overlapping period in the various demands. We also direct the adjudicating authority to complete the adjudication procedure within a period of three months from the date of receipt of this order. The appellant is also directed not to seek unnecessary adjournment. 4. With the above directions, we set aside the impugned orders and remand the matter back to the adjudicating au .....

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