2011 (11) TMI 326

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....RCHANA WADHWA After dispensing with the condition of pre-deposit of duty Rs.24,299/- and penalty of Rs.5,000/-, I proceed to decide the appeal itself as the short issue involved in the present appeal. 2. The applicants/appellants are engaged in the manufacture of electrical stampings and die cast rotors. They cleared the said goods under the cover of invoices to their customers, who rejected th....

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....iginal clearance of the products accompanied the said challan the same should be considered as duty paying document and the credit should be allowed on the same. For the above proposition, they relied upon the Tribunal's decision in the case of BAPL Industries Ltd. vs. CCE, Coiibatore-2006 (198) ELT 587(Tri.). 4. It is seen that the original adjudicating authority has accepted the position, but d....

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.... cause notice; inasmuch as there was no such allegation in the show cause notice. Even the Commissioner (Appeals) has not dealt with same. 6. Learned SDR appearing for the Revenue submits that the fact that as to whether the goods received by the appellants were the same very goods which were originally cleared by them is required to be verified, even though there may not be a specific allegation....