2011 (6) TMI 434

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....the Appellants Shri R.K. Gupta, DR for the Respondent Per M. Veeraiyan: 1. Heard both sides. 2. The appellant is a manufacture of ball valves. One consignment of 3300 pieces of ball valves were sent to one party of name Bath Well by invoice No. 241 dated 26.8.06 on payment of duty. The appellant received back 2112 pieces of ball valves as rejected under the cover of invoice No. 1/06-07....

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....o submits that invoice issued by the buyer who returned the goods is for accounting purpose and credit has been taken only based on the original invoice of the appellants under which the goods have been dispatched to Bath Well on payment of duty. 4. Learned SDR reiterates the findings and reasoning of Commissioner (Appeals). 5. I have carefully considered the submissions and perused the reco....