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TMI Blog2018 (7) TMI 1947X X X X Extracts X X X X X X X X Extracts X X X X ..... ri P. K. Choudhary : The present appeal is filed by Appellant against the Order-in- Appeal No.52/Kol.III/08 dt.10.04.2008. 2. The facts of the case in brief are that the appellant is engaged in the manufacture of wagons. The subject matter of the instant appeal relates to wagons manufactured and cleared from the appellant's factory at Agarpara during the period from 23.02.1987 to 14.04.1987. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory from 23.02.1987 to 14th April, 1987. On Appeal, the Commissioner (Appeals) upheld the adjudication order and rejected the appeal filed before him. Hence, the present appeal before the Tribunal. 3. Heard both sides and perused the appeal records. 4. We observe that total duty demanded was Rs. 1,04,72,271/- on 209 Nos. of wagons cleared during the period from 23.02.1987 to 14.04.198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is reproduced below : "TO WHOM IT MAY CONCERN We have checked the enclosed statements with the respective Supplier's Invoices (Total Excise Duty amounting to Rs. 57,20,886.93 (Rupees fifty seven lacs twenty thousand eight hundred eighty six and Paisa ninety three only) details of which given below) for inputs - raw materials and components made available to M/s Texmaco Ltd., Agarpara Works ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or K. N. GUTGUTIA & CO. Sd/ (K. C. Sharma) Partner Chartered Accountants" 5. In view of the above Certificate issued by the Chartered Accountant, the credit of Rs. 57,20,886.93 is allowed. Accordingly, the prayer of the appellant is considered since the entire duty has already been paid/adjusted. The appeal filed by the appellant is allowed in the above terms. (Operative part of the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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