TMI Blog2008 (4) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... oice - assessment was not challenged in accordance with law – hence refund claim supported by a subsequent event [free replacement of the short-shipped goods by the supplier] cannot be sustained - C/70/2002 - 396/2008 - Dated:- 25-4-2008 - S/Shri P. G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri M. S. Kumarasamy, Consultant C.V. Srinivasamoorthy, Consultant, for the Appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing both sides, we note that short-shipment of goods as sought to be established by the assessee by submitting that their supplier agreed for free replacement of the short-shipped goods. The alleged short-shipment is said to have been found upon a survey conducted by an independent surveyor at the appellant's premises. But this survey was conducted without intimation to, or associating, the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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