2010 (5) TMI 432

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....nbsp;   Shri Arvind Arora, Advocate, for the Appellant. Shri A. Khanna, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard the learned Advocate for the appellants and learned DR for the respondent. 2. The appellants challenge the order dated 30-9-2009 passed by the Commissioner (Appeals), whereby the appeal filed by the appellan....

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....paid the service tax on the freight charges realized by the goods transport agency on outward transportation of the goods from the place of removal to the destination and availed cenvat credit of the same. Show cause notice was issued on 20-1-2008, on the ground of unlawful availment of cenvat credit of the service tax. 5. Though the impugned order is sought to be challenged on various gr....

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.... rejected by this office. To ascertain the terms of sale made by the appellant, vide this office letter dated 18-9-09 the appellant was requested to furnish the copies of the 'sales order'. However, no reply was received and consequently Sh. Rajiv Sharma, Exc. Officer (Excise) of the appellant was contacted over telephone for early submission of the required documents, but no communication was rec....

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....tions specified supra have not been fulfilled." 7. Plain reading of the above para of the impugned order discloses that the Commissioner (Appeals) instead of analyzing materials on record to ascertain whether the findings arrived at by the original adjudicating authority are born out from the record or not, proceeded solely on the basis of certain findings arrived at in the earlier decisi....