2011 (9) TMI 314

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....hana Wadhwa (for the Bench): After dispensing with the condition of pre-deposit of duty of Rs.29,01,026/- and penalty of identical amount,we proceed to decide the appeal itself with the consent of both the sides. 2. After hearing Shri Jitender Singh, learned Advocate appearing for the appellant and Shri N Pathak, learned DR for the revenue, we find that the appellant is engaged in drawing and m....

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....chine in the appellant's factory. If the same is bought and installed in the factory prior to 1.3.05, the benefit of exemption is not available. However, if the appellants have purchased the same after 1.3.05, the exemption would be available to them irrespective of the draw winding machine of POY. It is seen that the lower authorities have gone by the statements of the representative of the appel....

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....rised representative, without verifying the correctness of the said invoice. 5. We find that admittedly, the invoice showing the purchase of machines was produced before the authority. Revenue, if desired, could have examined and verified the correctness of the same. Instead, they have chosen to disregard the said invoice on the sole ground that the same stand filed along with show cause notice ....