2009 (10) TMI 709

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.... both sides. The Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) set aside the demand of Rs. 6,71,473/- and also set aside the penalty. The Revenue demanded the duty after denying the credit on the ground that the registered dealer who supplied the raw materials to the present respondents did not actually received the raw materials as vehicle numbers mention....

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.... The Revenue also relied upon the facts that the respondent has paid the amount in dispute during the pendency of the investigation. 3. We find that no doubt the respondents deposited the amount during the pendency of the investigation and we find that the letter dated 19th July, 1997 under which the respondents specified that the credit was availed rightly by complying with all required formalit....