TMI Blog2019 (8) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... efore nobody would be able to avail any credit either. Further, the appellant had produced the letters from the buyers who have categorically stated that they have not availed any credit on those invoices. When the price shown in the sale invoice is consolidated one and the duty paid on import had not been shown separately, there is no possibility of anyone taking credit of duty paid and this in a way comply with the conditions of the N/N. 102/2007. Appeal allowed - decided in favor of appellant. - C/20559/2019-SM - Final Order No. 20644/2019 - Dated:- 14-8-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. G. Subramanian, Advocate Central Tax Assistance Bureau For the Appellant Mr. K.B. Nanaiah, Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired endorsement as per condition 2(b) of the Notification 102/2007-Cus. Aggrieved by the said order, appellant filed appeal before the Commissioner who also rejected the same. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that in the impugned order Commissioner (Appeals) has observed that the invoice copies submitted by the appellant are computer printouts taken later and therefore cannot be treated as copy of the original. He further submitted that in addition to the computerized invoice, the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, I find that the appellant had produced the copies of the invoices generated from the computer which contains the required endorsement as provided under condition 2(b) of Notification 102/2007. Further I find that the price shown in the sale invoice was a consolidated one and therefore nobody would be able to avail any credit either. Further I find that the appellant had produced the letters from the buyers who have categorically stated that they have not availed any credit on those invoices. Further I find that the decisions relied upon by the appellant cited supra clearly held that when the price shown in the sale invoice is consolidated one and the duty paid on import had not been shown separately, there is no possibility of anyone ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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