2008 (7) TMI 725

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....pellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - In these applications, the appellants seek out-of-turn hearing of their appeals. After hearing both sides on the applications, we take up the appeals for disposal. 2. In the impugned orders, the Commissioner demanded Rs. 92,13,621/- and Rs. 1,14,99,539/- from the appellants M/s. Sri....

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.... which the inputs had been received. The availment of input credit was regular. A demand of credit already availed cannot be raised for the reason that the input supplier had allowed discount for the sales already made without revising the assessment of the inputs at the supplier's end. The ld. Counsel relies on the Final Order No. 465/08 dated 9-5-08 passed by the Bench in the case of M/s. Sri Ba....