2009 (9) TMI 468

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....nt. Shri Sansar Chand, DR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Ld. Counsel Shri D.K. Tyagi submits that the advance received from L&T in terms of page 28 of the appeal folder exhibiting the SCN was for manufacture of the tools for use of the same in the goods manufactured for L&T only. The advance so received was being made known to the Deptt. by reply dated 5-3-01 to ....

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....relied on the AG advise, and proceeded to confirm the adjudication order. Had they judiciously examined PLA entries and have also gone into record, they would have discovered truth. But they have failed to make such examination. Therefore, the impugned order is required to be set aside being baseless. 2. Ld. DR argues that when the appellant manufactured tools in the year 1999-2000, there is no....

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....t the appellant made its stand clear and brought the same to the notice of the Deptt. by reply dated 5-3-01 to the show cause notice dated 8-2-01 as appearing at page 27 of the appeal folder proving its bona fide. Further, the appellant also has brought out the nature of evidence relied upon to show that the amortised cost of the tools have fetched revenue. This is done by letter dated 14-4-04 ....