TMI Blog2018 (5) TMI 2007X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- It appears that the adjudicating authority has taken the conflicting views where it is stated in one para that accounts were maintained and another para that accounts were not maintained. When it is so, the impugned order is set aside in this regard and matter remanded to the adjudicating authority to decide the issue de novo but after providing reasonable opportunity to the appellant, with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opy (steel and iron parts) are fabricated at the appellant s factory and after transfer the parts, the appellants have created the full Canopy with the help of the bought out items. When the part of Canopy is cleared from the factory, the duty was paid. Now, the department is demanding duty on the complete Canopy including the bought out items and the rendered services at site. The department is w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat credit. 6. After hearing both the parties and on perusal of record, it appears that para 15 of the impugned order, the adjudicating authority has observed that: Copy of trial balance as on 30.11.2012 was submitted to audit and the same is on records. This very clearly shows that they are maintaining separate accounts for different activities and are quite aware of the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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