2009 (1) TMI 239

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..... . ORDER P. Karthikeyan, Technical Member.- The appellants seek waiver of pre-deposit and stay of recovery of the dues adjudged in the impugned orders as per the following details: S. No. O-I-A Material Period Duty Penalty 1. No. 90/08 Dt. 30-7-08 March'06 to April '06 Rs.1,46,316 - 2. No. 91/08 Dt. 30-7-08 August/05 to Sep.'05 Rs.3,73,677 Rs.3,73,677 3. No. 92/08 Dt. 30-7-08 Oc .....

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..... manding credit availed, interest and imposing penalty. The Commissioner (Appeals) sustained the orders of the original authority as consistent with the legal provisions. 2. Moving the application for waiver of pre-deposit and stay of recovery of the adjudged dues, the ld. Counsel for the appellants submits that though the document was titled as debit notes it contained all the items of informatio .....

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..... ch are not one of the prescribed documents for the purpose under rule 4A of STR. However, there is no dispute that the document contained all the items of information prescribed in the relevant rule. In the absence of a case that the appellants had not received the impugned services, prima facie, credit could not be denied solely for the reason that the documents was titled 'debit note'. In the ci .....

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