2008 (11) TMI 547

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...., SDR, for the Respondent. [Order]. - The appellants are engaged in the manufacture of pesticides/agro-chemicals falling under Chapter heading 38 of CETA, 1985. During the departmental audit, it was noticed that the appellants had issued a credit note dt. 3-11-2001 to the consignee M/s. Aventis Crop Science (India) Ltd. for the rate difference in respect of finished goods and had taken CENVA....

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....nd was confirmed by original adjudicating authority on the ground that photocopy of their own invoice was not a valid document. On appeal against above, Commissioner (Appeals) rejected the same and hence the present appeal. 3. After hearing both sides, I find that audit objection was in Feb., 2004 and the same was duly replied by the appellant in Sept., 2004. Whereas, the show cause notice....