2009 (4) TMI 574

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.... Sameer Chitkara, SDR, for the Respondent. [Order]. - After hearing both the sides, I dispense with the condition of pre-deposit of duty and penalty and proceed to decide the appeal itself, inasmuch as the issue is covered by the Larger Bench decision of the Tribunal and also by various other decisions. 2. The appellant is engaged in the manufacture of Caramel colors using Glutrose a....

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....after weighing them in their factory, the quantity some times differs and is less recorded. They have otherwise paid for entire quantity to the supplier and it is duty paid on the entire quantity which has been availed as credit by them. During the course of hearing before Commissioner (Appeals), appellant relied upon several precedent decisions of the Tribunal, in support of their contention. The....

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....onate credit. 5. I find that the Larger Bench decision of the Tribunal in the case of CCE, Nagpur v. Associated Cement Companies Ltd. [2006 (197) E.L.T. 215 (Tri.-LB)] has held that assessee would be entitled to the credit of full duty paid at the supplier's end. By applying the ratio of above decisions, I find that the quantity alleged to be short received in the present case is less than....