TMI Blog2001 (3) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... n in para 3 of his order, he has held as under : "I have gone through carefully the facts of the case and the submissions made by the appellant. There is no denying the fact that the viscose staple fibre on which the credit of duty was taken was duty paid and that the appellant had taken the credit of duty on 3-1-1996 based on proforma invoice which though not admissible yet the appellants had a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 57G. 3. Shri S. Arumugam, learned DR presses for allowing the order-in-original by setting aside the order-in-appeal. It is his contention that although the goods have been received under proforma invoice, there is no duty paying nature of the inputs and also there is discrepancy. The admitted fact is that regular invoice was received between three days, yet the finding arrived at by the order-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. C.C.E. reported in 1994 (72) E.L.T. 770 wherein it is held that when there is apparent conflict between the two provisions of law, it is for the Court to draw a harmonious interpretation which avoids one of them being rendered redundant. 5. On consideration of the submissions made and on perusal of the order of the Commissioner (Appeals), I find that the Commissioner (Appeals) has noted that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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