TMI Blog2008 (8) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant - hence the credit needs to be allowed - E/3258/2006 - A/666/2008-WZB/MUM/C-II/(SMB), - Dated:- 29-8-2008 - Shri M.V. Ravindran, Member (J) Shri R.S. Paranjape, Advocate, for the Appellant. Dr. T. Tiju, JDR, for the Respondent. [Order]. - This appeal is directed against Order-in-Appeal No. P-III/BBP/126-127/2006, dated 9-8-2006, vide which the learned Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 108 20-6-95 8910 Credit taken on photocopy of BE 6. Spare Age Auto Ltd. 270 15-6-95 160 5-8-95 201 Credit taken on Buyers copy 2. Heard both sides and perused the records. 3. During the course of last hearing, the learned Counsel was directed to produce the document, on which the credit was denied by the adjudicating authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods are received under invoices of dealers as well as manufacturers. The goods were received and consumed in the factory premises of the appellant. Hence, in my considered view, the credit in respect of invoice No. 3184 978 needs to be allowed to the appellant. 5. As regards the credit on the other invoices, I find that the appellant had not produced any record on which they have availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their contention and needs to be denied and appeal to that extent is rejected. 6. I find that the adjudicating authority has imposed equivalent amount of penalty on the appellant under the provisions of Rule 173Q(1)(bbb) of the Central Excise Rules, 1944. The learned Commissioner (Appeals) while up holding the impugned order-in-original reduced the penalty to Rs. 5000/- under the same provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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