2011 (9) TMI 367

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....: None present for the respondent. Shri Soni, learned D.R. submits that when the materials are borne by record the first appellate authority failed in his duty to take pain to scrutinize bills/invoices/challans which were sole documents of Cenvat credit. So also he submits that penalty is to be decided after examination. Therefore, Revenue's appeal may be allowed directing the first appellate a....