2010 (12) TMI 270

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....IYAN The appeal No.E/1164/09 is by the department against the order of the Commissioner (Appeals) by which the order of the original authority confirming demand of duty and imposition of penalty of equal amount was set aside. The cross objection No.126/09 is connected to this appeal. Though cross objection was not listed today, the same was ordered to be listed and taken up together. The cross ....

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.... which was contrary to the decision of the Honrable High Court.  Consequent to this, the original authority sought to deny the credit taken by the appellants on the ground that the supplier of inputs need not have paid the duty.  4. It is settled law that the jurisdictional officer in charge of the unit receiving inputs cannot sit in judgement on the decision taken by the jurisdiction....