https://www.taxtmi.com/caselaws?id=203278 The Appellate Tribunal CESTAT, DELHI upheld the Commissioner (Appeals) decision setting aside the demand of duty and penalty imposition. The Tribunal emphasized that the jurisdictional officer receiving inputs cannot question the decision of the jurisdictional officer supplying the inputs. As the supplier had paid duty and the appellants had taken credit as allowed by law, the Tribunal found no grounds to interfere with the Commissioner (Appeals) order. The department's appeal was rejected, and the cross objection supporting the Commissioner (Appeals) decision was also disposed of accordingly. en-us Thu, 02 Dec 2010 00:00:00 +0530 Tue, 17 May 2011 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203278 The Appellate Tribunal CESTAT, DELHI upheld the Commissioner (Appeals) decision setting aside the demand of duty and penalty imposition. The Tribunal emphasized that the jurisdictional officer receiving inputs cannot question the decision of the jurisdictional officer supplying the inputs. As the supplier had paid duty and the appellants had taken credit as allowed by law, the Tribunal found no grounds to interfere with the Commissioner (Appeals) order. The department's appeal was rejected, and the cross objection supporting the Commissioner (Appeals) decision was also disposed of accordingly. Case-Laws Central Excise Thu, 02 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203278