2009 (8) TMI 245

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....]. - Heard both sides. 2. Appellant filed this Appeal against the impugned order whereby the credit of Rs. 33,850/- (Rupees Thirty Three Thousand Eight Hundred and Fifty Only) was denied and penalty was imposed on the ground that the Appellant availed credit in respect of duty paid on adhesive tapes which are used in respect of the exempted goods. 3. Contention of Appellant is that they are manu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ainable. It is also submitted that this fact was mentioned in the reply to the show cause notice specifically and no investigation was conducted at the end of principal. Hence the demand is not sustainable. 4. Contention of Revenue is that the evidence now relied upon by the Appellant is not before the lower Authority therefore there is no finding in this regard. Appellants are taking credit in r....