TaxTMI 
TaxTMI 
2002 (3) TMI 535
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.... [Order] - The appeal has been filed by the Department against the order of the Commissioner (Appeals), Trichy made in Order-in-Appeal No. 72/2000. In the Order-in-Appeal in paragraphs 5 & 6 of the same, the Commissioner (Appeals) has held as under :- "5. I find force in the above plea of the appellants. As submitted by the appellants, it can be verified from the extract of the register....
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.... therefore cannot be denied. In any case, there was no warrant for penalty which is set aside. 6. In the light of the above, the impugned order is set aside and the Assistant Commissioner is directed to cause verification and then extend the credit. The appeal is allowed in the above terms." 2. In the appeal in ground (iii) it is stated as follows :- "(iii) As ....
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....d above and as admitted by the assessee themselves, these invoices were raised in the name of their Pondicherry Unit, and the inputs under these invoices were received only at their Pondicherry Unit. The dispute is over the assessee's contention about subsequent receipt of the goods in their Unit at Cuddalore after job work at their Pondicheery Unit, and their making of consequent entries of 'rece....
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.... to the assessee at Cuddalore. Thus, earlier the Challans nor the Annexure-V of the Pondicherry Unit produced by the assessee contains any evidence in support of their contention that the processed goods were actually received in their Unit at Cuddalore." The contention of the appeal is that after verification, the Department hold that assessee is not entitled to the credit. 3. The asse....