2010 (7) TMI 408

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....Ravi Raghvan, Advocate, for the Appellant. ShriI. Baig, SDR, for the Respondent. [Order (Oral)]. - This is an appeal against the order of the Commissioner (Appeals) No. 143/CE/APPL/NOIDA/07, dated 18/27-12-2007. 2.Heard both sides. 3. The dispute relates to denial of credit in respect of 2 bills of entry No. 00558 and 010956 involving total credit of Rs. 2,33,573/-. The credit....

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....ments. The DRI officials gave the copies of the documents periodically. For example, by letter dated 8-11-05, they gave copies of 7 bills of entry. By letter dated 11-8-04 they requested for copies of three bills of entry, but DRI vide letter dated 31-8-04 produced copy of one bill of entry. He submits that the two bills of entry were surrendered to DRI and as the DRI has not given the copies of s....

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....from both sides. On perusal of the show cause notice dated 29-4-97, it is noticed that the show cause notice was issued for denying the credit of Rs. 21,99,936.90 alleging that the copies of the duty paying documents have not been produced for defacement in 26 cases. The appellants have tried to get copies from DRI and produced the same as and when received from DRI and the demand has, accordingly....